How to cite this paper
Musa, A. (2024). Detecting the effect of artificial intelligence on internal audit performance: Empirical study in Saudia Arabia.Decision Science Letters , 13(4), 967-976.
Refrences
Abdolmohammadi, M. J. (1991). Factors affecting auditors’ perceptions of applicable decision aids for various audit tasks. Contemporary Accounting Research, 7(2), 535–548. https://doi.org/10.1111/j.1911-3846.1991.tb00828.x
Abràmoff, M. D., Tobey, D., & Char, D. S. (2020). Lessons Learned About Autonomous AI: Finding a Safe, Efficacious, and Ethical Path Through the Development Process. American Journal of Ophthalmology, 214, 134–142. https://doi.org/10.1016/j.ajo.2020.02.022
Al-Twaijry, A. A. M., Brierley, J. A., & Gwilliam, D. R. (2003). The development of internal audit in Saudi Arabia: An institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507–531. https://doi.org/10.1016/S1045-2354(02)00158-2
Al-Twaijry, A. A. M., Brierley, J. A., & Gwilliam, D. R. (2004). An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector. Managerial Auditing Journal, 19(7), 929–944. https://doi.org/10.1108/02686900410549448
Albawwat, I., & Frijat, Y. Al. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality. Accounting, 7(4), 755–762. https://doi.org/10.5267/j.ac.2021.2.009
Alsamhi, S. H., Shvetsov, A. V., Kumar, S., Shvetsova, S. V., Alhartomi, M. A., Hawbani, A., Rajput, N. S., Srivastava, S., Saif, A., & Nyangaresi, V. O. (2022). UAV Computing-Assisted Search and Rescue Mission Framework for Disaster and Harsh Environment Mitigation. Drones, 6(7), 1–21. https://doi.org/10.3390/drones6070154
Al-Shetwi, M., Ramadili, S. M., Chowdhury, T. H. S., & Sori, Z. M. (2011). Impact of internal audit function (IAF) on financial reporting quality (FRQ): Evidence from Saudi Arabia. African Journal of Business Management, 5(27), 11189.
Alzeban, A. (2019). An examination of the impact of compliance with internal audit standards on financial reporting quality: Evidence from Saudi Arabia. Journal of Financial Reporting and Accounting, 17(3), 498–518. https://doi.org/10.1108/JFRA-09-2018-0085
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. https://doi.org/10.1016/j.intaccaudtax.2014.06.001
Arinola, A. F., & Olalekan, A. (2023). Artificial Intelligence & Internal Audit Quality Of Commercial Banks In Nigeria. International Journal of Management and Economics Invention, 09(04), 2897–2907. https://doi.org/10.47191/ijmei/v9i4.05
Coşar, S., Fernandez-Carmona, M., Agrigoroaie, R., Pages, J., Ferland, F., Zhao, F., Yue, S., Bellotto, N., & Tapus, A. (2020). ENRICHME: Perception and Interaction of an Assistive Robot for the Elderly at Home. International Journal of Social Robotics, 12(3), 779–805. https://doi.org/10.1007/s12369-019-00614-y
Cohen, L. H., Towbes, L. C., & Flocco, R. (1988). Effects of induced mood on self-reported life events and perceived and received social support. Journal of Personality and Social Psychology, 55(4), https://doi.org/10.1037/0022-3514.55.4.669
Čular, M., Slapničar, S., & Vuko, T. (2020). The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision. European Accounting Review, 29(5), 999–1020. https://doi.org/10.1080/09638180.2020.1723667
Ergen, M. (2019). What is Artificial Intelligence? Technical Considerations and Future Perception. Anatolian Journal of Cardiology, 22, 5–7. https://doi.org/10.14744/AnatolJCardiol.2019.79091
Eulerich, M., & Wood, D. A. (2023). A Demonstration of How ChatGPT Can be Used in the Internal Auditing Process. SSRN Electronic Journal, 1–45. https://doi.org/10.2139/ssrn.4519583
Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process? Review of Accounting Studies, 27(3), 938–985. https://doi.org/10.1007/s11142-022-09697-x
Gao, Y., & Han, L. (2021). Implications of Artificial Intelligence on the Objectives of Auditing Financial Statements and Ways to Achieve Them. Microprocessors and Microsystems, 104036. https://doi.org/10.1016/j.micpro.2021.104036
Ghalib, N., Rahma, A., Salih, I., & Flayyih, H. H. (2020). The Role of the Auditor in Measuring the Operational Performance of the Internal Audit. International Journal of Innovation, Creativity and Change. 13(12), 1283–1296. www.ijicc.net
Gonzalez, G. C., Sharma, P. N., & Galletta, D. F. (2012). The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems, 13(3), 248–262. https://doi.org/10.1016/j.accinf.2012.06.009
Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. (2020). Current state and challenges in the implementation of smart robotic process automation in accounting and auditing. ACRN Journal of Finance and Risk Perspectives, 9(1), 90–102. https://doi.org/10.35944/JOFRP.2020.9.1.007
Hassani, H., Silva, E. S., Unger, S., TajMazinani, M., & Mac Feely, S. (2020). Artificial Intelligence (AI) or Intelligence Augmentation (IA): What Is the Future? AI (Switzerland), 1(2), 143–155. https://doi.org/10.3390/ai1020008
Hair, J.F., Hult, G.T.M., Ringle, C. and Sarstedt, M. (2022), A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), 3rd ed., SAGE Publications, Thousand Oaks, CA
Huang, M. H., & Rust, R. T. (2018). Artificial Intelligence in Service. Journal of Service Research, 21(2), 155–172. https://doi.org/10.1177/1094670517752459
Huang, S. M., Hung, Y. C., & Tsao, H. H. (2008). Examining the determinants of computer-assisted audit techniques acceptance from internal auditors’ viewpoints. International Journal of Services and Standards, 4(4), 377–392. https://doi.org/10.1504/IJSS.2008.020054
Khalaf, A. M., Ismail, W. N. B. W., Marei, A., Saleh, M. W. A., & Mansour, M. (2023). The Framework for System Trust’s Effect on the Organizational Commitment in the Jordanian Public Sector. Taking into consideration the Role of the Timeliness Factor. Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration, 31(2). https://doi.org/10.46585/sp31021696
Khan, S. A., Balasingam, S., & Arumugam, D. (2020). Integration of Artificial Intelligence in Auditing: The Effect on Auditing Process. International Journal of Early Childhood Special Education, 14(3), 7301–7311.
Kock, N. (2015). Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of e-Collaboration (ijec), 11(4), 1-10. DOI: 10.4018/ijec.2015100101
Korol, V., Dmytryk, O., Karpenko, O., Riadinska, V., Basiuk, O., Kobylnik, D., Moroz, V., Safronova, O., Alisov, E., & Mishchenko, T. (2022). Elaboration of Recommendations on the Development of the State Internal Audit System When Applying the Digital Technologies. Eastern-European Journal of Enterprise Technologies, 1(13–115), 39–48. https://doi.org/10.15587/1729-4061.2022.252424
Laitinen, A., & Sahlgren, O. (2021). AI Systems and Respect for Human Autonomy. Frontiers in Artificial Intelligence, 4(October), 1–14. https://doi.org/10.3389/frai.2021.705164
Liew, C. (2018). The future of radiology augmented with Artificial Intelligence: A strategy for success. European Journal of Radiology, 102(December 2017), 152–156. https://doi.org/10.1016/j.ejrad.2018.03.019
Madni, A. M. (2020). Exploiting Augmented Intelligence in Systems Engineering and Engineered Systems. Insight, 23(1), 31–36. https://doi.org/10.1002/inst.12282
Manickam, P., Mariappan, S. A., Murugesan, S. M., Hansda, S., Kaushik, A., Shinde, R., & Thipperudraswamy, S. P. (2022). Artificial Intelligence (AI) and Internet of Medical Things (IoMT) Assisted Biomedical Systems for Intelligent Healthcare. Biosensors, 12(8). https://doi.org/10.3390/bios12080562
Muhtar, M., Payamta, P., Sutaryo, S., & Amidjaya, P. G. (2020). Government accrual-based accounting standards implementation in Indonesia: The role of local government internal audit. Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration, 28(3). https://doi.org/10.46585/sp28031107
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2), 209–234. https://doi.org/10.1007/s10551-019-04407-1
Musa, A. M. H., & Lefkir, H. (2024). The role of artificial intelligence in achieving auditing quality for small and medium enterprises in the Kingdom of Saudi Arabia. International Journal of Data and Network Science, 8(2), 835–844. https://doi.org/10.5267/j.ijdns.2023.12.021
Nonnenmacher, J., Kruse, F., Schumann, G., & Gómez, J. M. (2021). Using autoencoders for data-driven analysis in internal auditing. Proceedings of the Annual Hawaii International Conference on System Sciences, 2020-Janua, 5748–5757. https://doi.org/10.24251/hicss.2021.697
Palomares, I., Martínez-Cámara, E., Montes, R., García-Moral, P., Chiachio, M., Chiachio, J., Alonso, S., Melero, F. J., Molina, D., Fernández, B., Moral, C., Marchena, R., de Vargas, J. P., & Herrera, F. (2021). A panoramic view and swot analysis of artificial intelligence for achieving sustainable development goals by 2030: progress and prospects. In Applied Intelligence (Vol. 51, Issue 9). https://doi.org/10.1007/s10489-021-02264-y
Parker, S. K., & Grote, G. (2020). Automation, Algorithms, and Beyond Why Work Design Matters More Than Ever in a Digital World. Applied Psychology, 1171–1204. https://doi.org/10.1111/apps.12241
Paul, M. K. (2019). Conducting Internal Audit: Cement Industry. The Institute Of Cost Accountants Of India, 12.
Psarras, A., Anagnostopoulos, T., Salmon, I., Psaromiligkos, Y., & Vryzidis, L. (2022). A Change Management Approach with the Support of the Balanced Scorecard and the Utilization of Artificial Neural Networks. Administrative Sciences, 12(2). https://doi.org/10.3390/admsci12020063
Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021). Auditors’ perception of the impact of artificial intelligence on professional scepticism and judgment in Oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021) Auditors’ perception of the impact of artificial intelligence on professional scepticism and judgment in Oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Rehman, A., & Hashim, F. (2022). Can internal audit function impact artificial intelligence? Case of public listed companies of Oman. AIP Conference Proceedings, 2472. https://doi.org/10.1063/5.0092755
Rylska, N. L. (2018). Governance in the Public Sector Internal Audit: A Dynamic Comparative Perspective. 1–493
Singh, K. S. D., Ravindran, S., Ganesan, Y., Abbasi, G. A., & Haron, H. (2021). Antecedents and internal audit quality implications of internal audit effectiveness. International Journal of Business Science and Applied Management, 16(2), 1–21.
Soh, D. S. B., & Martinov-Bennie, N. (2018). Factors associated with internal audit’s involvement in environmental and social assurance and consulting. International Journal of Auditing, 22(3), 404–421. https://doi.org/10.1111/ijau.12125
Sawan, N. (2013). The role of internal audit function in the public sector context in Saudi Arabia. African Journal of Business Management, 7(6), 443-454. https://researchonline.ljmu.ac.uk/id/eprint/5681
The Institute of Internal Auditors. (2017). Artificial Intelligence and the Future for Internal Auditing. Tone at the Top, 85, 1–4. https://aiam.org.mk/wp-content/uploads/2018/04/Tone-at-the-Top-December-2017.pdf
Wassie, F. A., & Lakatos, L. P. (2024). Artificial intelligence and the future of the internal audit function. Humanities and Social Sciences Communications, 11(1). https://doi.org/10.1057/s41599-024-02905-w
Woodworth, B. M., & Said, K. E. (1996). Internal auditing in a multicultural environment: The Saudi Arabia experience. Managerial Auditing Journal, 11(2), 20–27. https://doi.org/10.1108/02686909610107942
Yau, K. L. A., Lee, H. J., Chong, Y. W., Ling, M. H., Syed, A. R., Wu, C., & Goh, H. G. (2021). Augmented Intelligence: Surveys of Literature and Expert Opinion to Understand Relations between Human Intelligence and Artificial Intelligence. IEEE Access, 9, 136744–136761. https://doi.org/10.1109/ACCESS.2021.3115494
Yoon, S. (2020). A study on the transformation of accounting based on new technologies: Evidence from Korea. Sustainability (Switzerland), 12(20), 1–23. https://doi.org/10.3390/su12208669
Abràmoff, M. D., Tobey, D., & Char, D. S. (2020). Lessons Learned About Autonomous AI: Finding a Safe, Efficacious, and Ethical Path Through the Development Process. American Journal of Ophthalmology, 214, 134–142. https://doi.org/10.1016/j.ajo.2020.02.022
Al-Twaijry, A. A. M., Brierley, J. A., & Gwilliam, D. R. (2003). The development of internal audit in Saudi Arabia: An institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507–531. https://doi.org/10.1016/S1045-2354(02)00158-2
Al-Twaijry, A. A. M., Brierley, J. A., & Gwilliam, D. R. (2004). An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector. Managerial Auditing Journal, 19(7), 929–944. https://doi.org/10.1108/02686900410549448
Albawwat, I., & Frijat, Y. Al. (2021). An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality. Accounting, 7(4), 755–762. https://doi.org/10.5267/j.ac.2021.2.009
Alsamhi, S. H., Shvetsov, A. V., Kumar, S., Shvetsova, S. V., Alhartomi, M. A., Hawbani, A., Rajput, N. S., Srivastava, S., Saif, A., & Nyangaresi, V. O. (2022). UAV Computing-Assisted Search and Rescue Mission Framework for Disaster and Harsh Environment Mitigation. Drones, 6(7), 1–21. https://doi.org/10.3390/drones6070154
Al-Shetwi, M., Ramadili, S. M., Chowdhury, T. H. S., & Sori, Z. M. (2011). Impact of internal audit function (IAF) on financial reporting quality (FRQ): Evidence from Saudi Arabia. African Journal of Business Management, 5(27), 11189.
Alzeban, A. (2019). An examination of the impact of compliance with internal audit standards on financial reporting quality: Evidence from Saudi Arabia. Journal of Financial Reporting and Accounting, 17(3), 498–518. https://doi.org/10.1108/JFRA-09-2018-0085
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74–86. https://doi.org/10.1016/j.intaccaudtax.2014.06.001
Arinola, A. F., & Olalekan, A. (2023). Artificial Intelligence & Internal Audit Quality Of Commercial Banks In Nigeria. International Journal of Management and Economics Invention, 09(04), 2897–2907. https://doi.org/10.47191/ijmei/v9i4.05
Coşar, S., Fernandez-Carmona, M., Agrigoroaie, R., Pages, J., Ferland, F., Zhao, F., Yue, S., Bellotto, N., & Tapus, A. (2020). ENRICHME: Perception and Interaction of an Assistive Robot for the Elderly at Home. International Journal of Social Robotics, 12(3), 779–805. https://doi.org/10.1007/s12369-019-00614-y
Cohen, L. H., Towbes, L. C., & Flocco, R. (1988). Effects of induced mood on self-reported life events and perceived and received social support. Journal of Personality and Social Psychology, 55(4), https://doi.org/10.1037/0022-3514.55.4.669
Čular, M., Slapničar, S., & Vuko, T. (2020). The Effect of Internal Auditors’ Engagement in Risk Management Consulting on External Auditors’ Reliance Decision. European Accounting Review, 29(5), 999–1020. https://doi.org/10.1080/09638180.2020.1723667
Ergen, M. (2019). What is Artificial Intelligence? Technical Considerations and Future Perception. Anatolian Journal of Cardiology, 22, 5–7. https://doi.org/10.14744/AnatolJCardiol.2019.79091
Eulerich, M., & Wood, D. A. (2023). A Demonstration of How ChatGPT Can be Used in the Internal Auditing Process. SSRN Electronic Journal, 1–45. https://doi.org/10.2139/ssrn.4519583
Fedyk, A., Hodson, J., Khimich, N., & Fedyk, T. (2022). Is artificial intelligence improving the audit process? Review of Accounting Studies, 27(3), 938–985. https://doi.org/10.1007/s11142-022-09697-x
Gao, Y., & Han, L. (2021). Implications of Artificial Intelligence on the Objectives of Auditing Financial Statements and Ways to Achieve Them. Microprocessors and Microsystems, 104036. https://doi.org/10.1016/j.micpro.2021.104036
Ghalib, N., Rahma, A., Salih, I., & Flayyih, H. H. (2020). The Role of the Auditor in Measuring the Operational Performance of the Internal Audit. International Journal of Innovation, Creativity and Change. 13(12), 1283–1296. www.ijicc.net
Gonzalez, G. C., Sharma, P. N., & Galletta, D. F. (2012). The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems, 13(3), 248–262. https://doi.org/10.1016/j.accinf.2012.06.009
Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., & Lehner, O. (2020). Current state and challenges in the implementation of smart robotic process automation in accounting and auditing. ACRN Journal of Finance and Risk Perspectives, 9(1), 90–102. https://doi.org/10.35944/JOFRP.2020.9.1.007
Hassani, H., Silva, E. S., Unger, S., TajMazinani, M., & Mac Feely, S. (2020). Artificial Intelligence (AI) or Intelligence Augmentation (IA): What Is the Future? AI (Switzerland), 1(2), 143–155. https://doi.org/10.3390/ai1020008
Hair, J.F., Hult, G.T.M., Ringle, C. and Sarstedt, M. (2022), A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM), 3rd ed., SAGE Publications, Thousand Oaks, CA
Huang, M. H., & Rust, R. T. (2018). Artificial Intelligence in Service. Journal of Service Research, 21(2), 155–172. https://doi.org/10.1177/1094670517752459
Huang, S. M., Hung, Y. C., & Tsao, H. H. (2008). Examining the determinants of computer-assisted audit techniques acceptance from internal auditors’ viewpoints. International Journal of Services and Standards, 4(4), 377–392. https://doi.org/10.1504/IJSS.2008.020054
Khalaf, A. M., Ismail, W. N. B. W., Marei, A., Saleh, M. W. A., & Mansour, M. (2023). The Framework for System Trust’s Effect on the Organizational Commitment in the Jordanian Public Sector. Taking into consideration the Role of the Timeliness Factor. Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration, 31(2). https://doi.org/10.46585/sp31021696
Khan, S. A., Balasingam, S., & Arumugam, D. (2020). Integration of Artificial Intelligence in Auditing: The Effect on Auditing Process. International Journal of Early Childhood Special Education, 14(3), 7301–7311.
Kock, N. (2015). Common method bias in PLS-SEM: A full collinearity assessment approach. International Journal of e-Collaboration (ijec), 11(4), 1-10. DOI: 10.4018/ijec.2015100101
Korol, V., Dmytryk, O., Karpenko, O., Riadinska, V., Basiuk, O., Kobylnik, D., Moroz, V., Safronova, O., Alisov, E., & Mishchenko, T. (2022). Elaboration of Recommendations on the Development of the State Internal Audit System When Applying the Digital Technologies. Eastern-European Journal of Enterprise Technologies, 1(13–115), 39–48. https://doi.org/10.15587/1729-4061.2022.252424
Laitinen, A., & Sahlgren, O. (2021). AI Systems and Respect for Human Autonomy. Frontiers in Artificial Intelligence, 4(October), 1–14. https://doi.org/10.3389/frai.2021.705164
Liew, C. (2018). The future of radiology augmented with Artificial Intelligence: A strategy for success. European Journal of Radiology, 102(December 2017), 152–156. https://doi.org/10.1016/j.ejrad.2018.03.019
Madni, A. M. (2020). Exploiting Augmented Intelligence in Systems Engineering and Engineered Systems. Insight, 23(1), 31–36. https://doi.org/10.1002/inst.12282
Manickam, P., Mariappan, S. A., Murugesan, S. M., Hansda, S., Kaushik, A., Shinde, R., & Thipperudraswamy, S. P. (2022). Artificial Intelligence (AI) and Internet of Medical Things (IoMT) Assisted Biomedical Systems for Intelligent Healthcare. Biosensors, 12(8). https://doi.org/10.3390/bios12080562
Muhtar, M., Payamta, P., Sutaryo, S., & Amidjaya, P. G. (2020). Government accrual-based accounting standards implementation in Indonesia: The role of local government internal audit. Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration, 28(3). https://doi.org/10.46585/sp28031107
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2), 209–234. https://doi.org/10.1007/s10551-019-04407-1
Musa, A. M. H., & Lefkir, H. (2024). The role of artificial intelligence in achieving auditing quality for small and medium enterprises in the Kingdom of Saudi Arabia. International Journal of Data and Network Science, 8(2), 835–844. https://doi.org/10.5267/j.ijdns.2023.12.021
Nonnenmacher, J., Kruse, F., Schumann, G., & Gómez, J. M. (2021). Using autoencoders for data-driven analysis in internal auditing. Proceedings of the Annual Hawaii International Conference on System Sciences, 2020-Janua, 5748–5757. https://doi.org/10.24251/hicss.2021.697
Palomares, I., Martínez-Cámara, E., Montes, R., García-Moral, P., Chiachio, M., Chiachio, J., Alonso, S., Melero, F. J., Molina, D., Fernández, B., Moral, C., Marchena, R., de Vargas, J. P., & Herrera, F. (2021). A panoramic view and swot analysis of artificial intelligence for achieving sustainable development goals by 2030: progress and prospects. In Applied Intelligence (Vol. 51, Issue 9). https://doi.org/10.1007/s10489-021-02264-y
Parker, S. K., & Grote, G. (2020). Automation, Algorithms, and Beyond Why Work Design Matters More Than Ever in a Digital World. Applied Psychology, 1171–1204. https://doi.org/10.1111/apps.12241
Paul, M. K. (2019). Conducting Internal Audit: Cement Industry. The Institute Of Cost Accountants Of India, 12.
Psarras, A., Anagnostopoulos, T., Salmon, I., Psaromiligkos, Y., & Vryzidis, L. (2022). A Change Management Approach with the Support of the Balanced Scorecard and the Utilization of Artificial Neural Networks. Administrative Sciences, 12(2). https://doi.org/10.3390/admsci12020063
Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021). Auditors’ perception of the impact of artificial intelligence on professional scepticism and judgment in Oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Puthukulam, G., Ravikumar, A., Sharma, R. V. K., & Meesaala, K. M. (2021) Auditors’ perception of the impact of artificial intelligence on professional scepticism and judgment in Oman. Universal Journal of Accounting and Finance, 9(5), 1184–1190. https://doi.org/10.13189/ujaf.2021.090527
Rehman, A., & Hashim, F. (2022). Can internal audit function impact artificial intelligence? Case of public listed companies of Oman. AIP Conference Proceedings, 2472. https://doi.org/10.1063/5.0092755
Rylska, N. L. (2018). Governance in the Public Sector Internal Audit: A Dynamic Comparative Perspective. 1–493
Singh, K. S. D., Ravindran, S., Ganesan, Y., Abbasi, G. A., & Haron, H. (2021). Antecedents and internal audit quality implications of internal audit effectiveness. International Journal of Business Science and Applied Management, 16(2), 1–21.
Soh, D. S. B., & Martinov-Bennie, N. (2018). Factors associated with internal audit’s involvement in environmental and social assurance and consulting. International Journal of Auditing, 22(3), 404–421. https://doi.org/10.1111/ijau.12125
Sawan, N. (2013). The role of internal audit function in the public sector context in Saudi Arabia. African Journal of Business Management, 7(6), 443-454. https://researchonline.ljmu.ac.uk/id/eprint/5681
The Institute of Internal Auditors. (2017). Artificial Intelligence and the Future for Internal Auditing. Tone at the Top, 85, 1–4. https://aiam.org.mk/wp-content/uploads/2018/04/Tone-at-the-Top-December-2017.pdf
Wassie, F. A., & Lakatos, L. P. (2024). Artificial intelligence and the future of the internal audit function. Humanities and Social Sciences Communications, 11(1). https://doi.org/10.1057/s41599-024-02905-w
Woodworth, B. M., & Said, K. E. (1996). Internal auditing in a multicultural environment: The Saudi Arabia experience. Managerial Auditing Journal, 11(2), 20–27. https://doi.org/10.1108/02686909610107942
Yau, K. L. A., Lee, H. J., Chong, Y. W., Ling, M. H., Syed, A. R., Wu, C., & Goh, H. G. (2021). Augmented Intelligence: Surveys of Literature and Expert Opinion to Understand Relations between Human Intelligence and Artificial Intelligence. IEEE Access, 9, 136744–136761. https://doi.org/10.1109/ACCESS.2021.3115494
Yoon, S. (2020). A study on the transformation of accounting based on new technologies: Evidence from Korea. Sustainability (Switzerland), 12(20), 1–23. https://doi.org/10.3390/su12208669