The Impact of Artificial Intelligence on Reducing the Internal Audit Expectation Gap in Jordanian public shareholding industrial companies أثر الذكاء الاصطناعي في الحد من فجوة التوقعات في التدقيق الداخلي في الشركات الصناعية المساهمة العامة الأردنية

Abstract

The study aimed to identify the impact of artificial intelligence in its dimensions (expert systems, intelligent agents, algorithmic genetics, deep learning, and machine learning) together and individually in reducing the expectations gap in internal auditing in Jordanian public shareholding industrial companies. To achieve the objectives of the study, the descriptive analytical approach was used. The study population consisted of public shareholding Jordanian industrial companies until the year 2023, which numbered (46) companies, and the study sample consisted of (41) companies. A questionnaire was distributed to employees at the upper administrative levels, the middle administrative levels, and the lower administrative levels. The number of questionnaires retrieved and suitable for analysis was ( (224) questionnaire, and this data was analyzed using (SPSS) programming, and the most important results that were reached were that there is a statistically significant effect of artificial intelligence in reducing the expectations gap in Jordanian industrial companies, and the study recommended the necessity of increasing the investment of Jordanian industrial companies in technological infrastructure.To support artificial intelligence applications and provide the necessary data and resources.