چکیده مقاله
In recent decades, technology oriented companies have faced significant risks of financial fraud due to the complexity and volume of their data Audit process automation, leveraging artificial intelligence, machine learning, and data mining, offers new opportunities to enhance fraud detection capabilities This study examines the impact of audit process automation on the effectiveness of fraud detection in technology oriented companies Data were collected via questionnaires from both internal and external auditors of technology firms and analyzed using multivariate regression and structural equation modeling SEM Results indicate that increased automation significantly improves fraud detection accuracy Additionally, auditor expertise and organizational culture were found to moderate this relationship The findings highlight the necessity of investing in audit technologies and training specialized personnel to improve financial reporting quality and reduce fraud risk
کلیدواژهها
نویسندگان
Amir Ramezanpour
Master of Accounting Student, Auditing Major, Islamic Azad University, North Tehran Branch
Maryam Rahbari
Master of Business Administration Student, International Business Major, Islamic Azad University, Electronics Branch
شیوه ارجاع
Ramezanpour, Amir and Rahbari, Maryam,1404,The Impact of Audit Process Automation on Fraud Detection in Technology-Oriented Companies,10th International Conference on New ideas in Management, Economics, Accounting and banking
ارائهشده در
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