Journal of Economic and Financial Studies مجلة الدراسات الإقتصادية والمالية

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Application Of Artificial Intelligence In Accounting
(جامعة الوادي University of Eloued, 2024-12-26) Labsi .Ali; Difallah Mohammed .Elhadi; Tedjania. Hamza
The rapid evolution of Artificial Intelligence (AI) technologies has begun to transform the fields of accounting and auditing. This study explores how AI applications, such as machine learning algorithms, robotic process automation, and natural language processing, are revolutionizing traditional accounting and auditing processes. AI provides tools to automate repetitive tasks, reduce human error, and enhance data analysis capabilities, leading to more accurate financial insights. In auditing, AI enhances risk assessment, fraud detection, and compliance monitoring, offering a more proactive approach to identifying irregularities. Additionally, AI enables real-time data processing, allowing auditors to conduct continuous audits rather than periodic evaluations. While AI presents numerous advantages, challenges remain, including data privacy concerns, ethical considerations, and the need for specialized training. This research aims to assess the current applications, benefits, and limitations of AI in accounting and auditing, offering insights into how professionals can effectively integrate AI tools to improve financial information management and decision-making accuracy