Abstract

    The study aimed to know the role of using artificial intelligence to avoid accounting fraud in financial statements from the point of view of accountants, auditors and those working in the profession. To achieve the aim of the study, the descriptive analytical approach was followed to suit the nature of the study. A questionnaire was designed to collect data and consisted of (20) items, which were distributed to a random sample consisting of (60) who work in the accounting and auditing profession as well as academic professors in accounting. Recovering (56) questionnaires suitable for statistical analysis, they were analyzed using (SPSS) program, and it was concluded that there is a statistically significant effect of using artificial intelligence in detecting and reducing accounting fraud in financial statements. One of the most prominent results is that the use of artificial intelligence techniques plays a major role. In limiting and minimizing accounting fraud when these technologies are used optimally because the use of modern technology leads to reducing and limiting accounting fraud. The study recommended that organizations must determine the value that the proposed technology may create and review it periodically. This process includes setting key performance indicators. Formal, so that efforts are focused in the right direction to achieve tangible results.