Abstract

This research seeks to highlight the importance of artificial intelligence (AI) as a contemporary method that contributes to improving the financial performance of economic units, focusing on its role in supporting the quality of external auditing. The research also examines the importance of implementing external auditing and its resulting benefits in achieving the strategic objectives of economic units. It also demonstrates the effective impact of AI technologies in organizing and managing oversight activities, leading to increased efficiency in external auditing operations.
Among the research's most notable findings is that enhancing knowledge of the concept of AI within the framework of external audit quality is a key factor in supporting decision-makers and enabling them to make accurate and effective decisions. The results of the study on deep learning indicate a strong trend among economic units toward adopting smart solutions that provide high-level performance and improve the speed and accuracy of services provided, which positively impacts occupational safety. The research also recommends adopting a reference framework for managing AI applications, which serves as a guide for developing oversight and financial practices.