ALRAQABA . ISSUE 15
1
Editorial
Chief Editor
Essam B. Al-Mutairi
Technological development will prevail on the future of financial control. The digital applications and smart solutions
provided by the technological development will be considered one of its most important capabilities. Investing in
technology and its tools, activating the use of artificial intelligence and its applications as a business fundamental in the
accounting field, and being open to its various developments, are options that will undoubtedly contribute to realizing
the best professional practices by enhancing the capabilities and skills of those in charge of its work, thus supporting
the quality of control performance and contributing to achieving its goals.
Information is one of the most important pillars that represent the basis of the various forms of control operations. The
correctness of the information, timing of its submission, flow of its circulation, clarity of its data and the ease of accessing,
reading and understanding will contribute to perform the control tasks with professional competence. Information
makes the adoption of artificial intelligence concept in examination and review processes is a decisive step and has an
effective positive impact on the smart and innovative solutions provided by artificial intelligence and its tools based on
the development of effective work models and applications capable of absorbing these variables and employing them
by focusing on developing skills of design, operation and maintenance of digital infrastructure. In addition to enhancing
technological skills based on programming and activation of high-performance automated systems, as well as analyzing
big data and remote auditing. All the previous points will contribute to minimizing time and extended effort by reducing
the work cycle and providing technical mechanisms for processing data of various types, deducing and analyzing
them logically without prejudice to the integrity of the data and the accuracy of the information. Thus, contributing to
the reduction of errors, which will have an effective impact in raising the quality of control performance and the results’
efficiency and effectiveness.
The State Audit Bureau has set its first step to employ digital information technology innovations in the field of auditing
in 2018, “Information Technology Audit,” which aimed to draw a strategic plan for employing artificial intelligence tools
and the included technological patterns that simulate human performance in control missions. That step is considered
the basis and requires continued employment of artificial intelligence techniques by accomplishing an integrated
technical infrastructure that supports the general framework for the development of control missions by applying digital
transformation, implementing the control missions; financial auditing and data management through the adaptation of
tools and techniques of big data and applications of artificial intelligence.
Supporting change, keeping pace with work developments, developing its tools, and optimizing the technological
development based on artificial intelligence, and the advantages it offers in the professional accounting field, and
updating accounting methodologies in auditing practices and control procedures, is one of the most important measures
and indicators to measure the effectiveness of control performance to ensure integration between the financial plan
of the audited institutions and their operation plans. The Supreme Audit institutions must have a future perspective
insight, and be fully aware of the importance of keeping pace with the rapid change and transformations in the growing
technological field, by investing in artificial intelligence technology, emulating its innovations, and dealing with its
challenges as development opportunities worth trying to bring about change, gain technical and digital competencies,
develop and employ work methods, as well as being aware of the skills of using smart applications.
Artificial Intelligence Techniques in
Auditing and Accounting
