Browsing by Author "Menasria Ismail"

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    Assessing Chatgpt For Compliance With International Standards Of Auditing: Analytical, Framework -opportunities And Challenges-
    (جامعة الوادي University of Eloued, 2023-12-30) Menasria Ismail
    This research paper explores the role of Chat GPT (Generative Pre-trained Transformer) in achieving compliance with International Standards of Auditing (ISA) and analyzes the associated opportunities and challenges. In a rapidly evolving auditing landscape, the integration of artificial intelligence, specifically Chat GPT, introduces the potential for transformative change. Chat GPT's capabilities encompass tasks such as data analysis, risk assessment, and report generation, offering auditors enhanced efficiency and precision. However, the implementation of Chat GPT within the framework of international auditing standards poses intricate challenges. Through this comprehensive assessment, this research paper provides valuable insights for auditors, regulators, and organizations considering the integration of AI, particularly Chat GPT, into their auditing practices. By examining both the opportunities and challenges, stakeholders can make informed decisions to navigate the evolving landscape of auditing in the digital era effectively.