THE IMPACT OF ARTIFICIAL INTELLIGENCE ON EXTERNAL AUDITING PRACTICES: CASE STUDY OF MAJOR ALGERIAN COMPANIES

Abstract

This study examines the impact of Artificial Intelligence technologies on the effectiveness of external auditing practices in major Algerian companies. The research focuses on the main AI technologies used in auditing, namely Audit Data Analytics (ADA), Robotic Process Automation (RPA), and Natural Language Processing (NLP). To achieve the objectives of the study, a theoretical review and an empirical study based on a questionnaire distributed to external auditors and professionals were conducted. The findings reveal that Artificial Intelligence positively contributes to improving the efficiency and effectiveness of external audit practices. AI technologies enhance anomaly detection, support risk assessment, improve the reliability of audit evidence, automate repetitive tasks, and facilitate auditors’ decision-making processes. However, the study also highlights challenges related to technological adaptation, professional training, and data security. This research contributes to the growing literature on the application of Artificial Intelligence in auditing within the Algerian context and provides recommendations for the effective integration of AI technologies into external audit practices