International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

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The impact of artificial intelligence on accounting audits: applications of neural networks and deep learning

Author(s) Mohamed Amine Ben Gabsia, Ezzeddine Abaoub
Country Tunisia
Abstract The integration of Artificial Intelligence (AI) in accounting audits has ushered in a transformative shift, particularly through the application of neural networks and deep learning techniques. These technologies offer the potential to enhance the accuracy, efficiency, and effectiveness of audit processes, mitigating traditional human biases and errors. Neural networks, with their ability to learn and adapt from vast datasets, empower auditors to identify anomalies, detect fraud, and predict financial risks more precisely than ever before. Similarly, deep learning models, leveraging advanced algorithms, automate complex pattern recognition tasks, thus enabling real-time analysis of large volumes of financial data. This paper explores the profound implications of AI on accounting audits, delving into its practical applications, benefits, and challenges. By examining case studies and current industry practices, the research highlights how AI-driven tools are reshaping audit methodologies and offering a more dynamic approach to financial oversight. Furthermore, the paper discusses the ethical and regulatory considerations associated with AI adoption in auditing and its future potential in revolutionizing the accounting landscape.
Keywords Artificial Intelligence (AI); Accounting Audits; Neural Networks; Deep Learning; Financial Risk Detection; Fraud Detection.
Field Business Administration
Published In Volume 7, Issue 3, May-June 2025
Published On 2025-05-28
DOI https://doi.org/10.36948/ijfmr.2025.v07i03.35911
Short DOI https://doi.org/g9mh8h
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