Opportunities for developing artificial intelligence in tuning the quality of internal auditing: An applied study on the Egyptian banking sector

This study aims to find out the possibility of using artificial intelligence techniques to control the quality of internal auditing, through a field study on Egyptian public and private banks, by distributing a questionnaire to 330 items that were calculated according to the Stephen Thompson statistical equation and the statistical package program SPSS was used. The study concluded that the use of artificial intelligence in auditing operations plays an important role in improving the quality and reliability of information in financial statements and helps in verifying errors in the auditing processes of the banks under study, as artificial intelligence affects the quality of internal auditing with a value of (0.897), which indicates The great importance of artificial intelligence in controlling the quality of internal auditing in the banks under study. This means that whenever the banks under study had an effective strategy for applying artificial intelligence in their internal audit departments, this led to the effectiveness of the banks’ internal audit quality. Keywords: artificial intelligence, internal audit quality, technological programs, knowledge management, objectivity.