Artificial Intelligence and Its Impact on Internal Auditing: An Exploratory Study of Opinions from a Sample of Auditors at the University of Mosul

This research aims to identify the importance of applying artificial intelligence (AI) in reducing the time required to complete the internal auditing process and to examine the impact of using AI in gathering audit evidence. The study employed descriptive, analytical, and inductive methodologies to collect and analyze data. The University of Mosul was selected as the study population, with its internal auditors serving as the sample. Questionnaires were distributed to 52 auditors, with 51 responses received and analyzed using SPSS software. The key findings reveal a statistically significant effect of AI usage in reducing the time needed to complete internal audits, as well as a statistically significant impact on the collection of audit evidence. Among the primary recommendations is the enhancement of internal auditors skills in modern technologies through continuous training courses aimed at developing computer proficiency and keeping pace with technological advancements in internal auditing.