Browsing by Author "Hachi Faiza Oumelkheir"

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    Impact Of The Auditor's Use Of Artificial Neural Networks On The Study Of Enterprise Continuity - Case Study At Saidal Society 2017-2023 -
    (جامعة الوادي University of Eloued, 2024-10-31) Hachi Faiza Oumelkheir; Lebbaz Elamine
    Our current study aims to demonstrate the importance of using advanced analytical procedures by adopting AI approaches in the analysis of the financial position of the organization and to discover its ability to survive and grow in order to answer the problems of the study, the concepts of the study's variables were addressed in the theoretical section, Then apply the neural network method as an AI model to Saidal Foundation for the period 2017-2023 by forecasting its sales using this approach to reveal the ability of the institution in question to absorb more of its future sales revenue to verify its viability. Thus, the auditor avoids the risk of legal liability related to the fairness of his opinion on the financial position disclosed by the institution under scrutiny...