The Effect of Fuzzy Logic in Enhancing Audit Procedures Related to Evaluating the Internal Control System

Main Article Content

Ikram Abdel Wahab Jabbar
Dr. Yasir Sahib Malik

Abstract

The aim of the research is to employ one of the important techniques of artificial intelligence, which is fuzzy logic in the field of auditing, and to explore how to benefit from this technology in enhancing auditing procedures. The research was applied. In the Directorate of the Office of Financial Supervision in Najaf, the results showed that there is a direct effect between each paragraph and the dimension to which it belongs, as questionnaires were distributed with (87) questionnaires valid for statistical analysis out of (100) questionnaires.

Article Details

How to Cite
Jabbar, I. A. W., & Malik, Y. S. (2023). The Effect of Fuzzy Logic in Enhancing Audit Procedures Related to Evaluating the Internal Control System. International Academic Journal of Accounting and Financial Management, 10(1), 19–26. https://doi.org/10.9756/IAJAFM/V10I1/IAJAFM1003
Section
Articles