The impact of adopting cyber-security in artificial intelligence applications in the field of banking sector auditing

Abstract

This research explores and evaluates the extent of adoption of internal auditing practices using artificial intelligence and cyber-security technologies, with a focus on the effectiveness of these technologies in enhancing audit processes and efficiency. Various research tools were employed, including Likert-scale questionnaires to measure levels of adoption and effectiveness, along with semi-structured interviews with experts to support qualitative analysis and understand related behaviors. The study found that integrating modern technologies into auditing practices improves the accuracy and efficiency of operations. It recommends developing academic curricula and professional training programs to enhance the capabilities of practitioners in this field, with an emphasis on improving data processing quality and supporting technological innovation in auditing processes