The Impact of Artificial Intelligence and Auditors' Technological Knowledge on the Quality of Internal Auditing in Iranian Organizations

The purpose of this study was to investigate the impact of artificial intelligence (AI) and auditors' technological knowledge on the quality of internal auditing in Iranian organizations. The present research is applied in terms of purpose and descriptive-survey in terms of data collection method. The statistical population included all internal auditors working in Iranian organizations and companies with at least one year of experience and familiarity with modern technologies. Based on estimates, the population size was determined to be between ۲۶۰ and ۳۰۴ individuals. Using stratified random sampling and based on Krejcie and Morgan's table, a sample size of ۱۸۴ was calculated, and ultimately, ۲۰۷ valid questionnaires were analyzed. Data were analyzed using LISREL software and structural equation modeling (SEM). The findings revealed that artificial intelligence (path coefficient = ۰.۷۲, p < ۰.۰۰۱) and auditors' technological knowledge (path coefficient = ۰.۷۵, p < ۰.۰۰۱) have a positive and significant impact on the quality of internal auditing. Additionally, artificial intelligence had a positive and significant impact on auditors' technological knowledge (path coefficient = ۰.۶۸, p < ۰.۰۰۱). The coefficient of determination (R²) was ۰.۶۳, indicating the model's high ability to explain the variance of the dependent variable. Consequently, it can be concluded that the development and application of artificial intelligence and the enhancement of auditors' technological knowledge are key factors in improving the quality of internal auditing in Iranian organizationsThe purpose of this study was to investigate the impact of artificial intelligence (AI) and auditors' technological knowledge on the quality of internal auditing in Iranian organizations. The present research is applied in terms of purpose and descriptive-survey in terms of data collection method. The statistical population included all internal auditors working in Iranian organizations and companies with at least one year of experience and familiarity with modern technologies. Based on estimates, the population size was determined to be between ۲۶۰ and ۳۰۴ individuals. Using stratified random sampling and based on Krejcie and Morgan's table, a sample size of ۱۸۴ was calculated, and ultimately, ۲۰۷ valid questionnaires were analyzed. Data were analyzed using LISREL software and structural equation modeling (SEM). The findings revealed that artificial intelligence (path coefficient = ۰.۷۲, p < ۰.۰۰۱) and auditors' technological knowledge (path coefficient = ۰.۷۵, p < ۰.۰۰۱) have a positive and significant impact on the quality of internal auditing. Additionally, artificial intelligence had a positive and significant impact on auditors' technological knowledge (path coefficient = ۰.۶۸, p < ۰.۰۰۱). The coefficient of determination (R²) was ۰.۶۳, indicating the model's high ability to explain the variance of the dependent variable. Consequently, it can be concluded that the development and application of artificial intelligence and the enhancement of auditors' technological knowledge are key factors in improving the quality of internal auditing in Iranian organizations

کلیدواژه ها:

Artificial Intelligence ، Technological Knowledge ، Quality of Internal Auditing ، Internal Auditors ، Iranian Organizations