The effect of using expert systems in reducing audit risks "A field study"

Abstract

The study aimed to demonstrate the impact of applying expert systems in reducing the risks related to the audit process (inherent risk, control risk, risk of non-detection). The descriptive analytical approach was relied upon in analyzing the data. The study population and sample consisted of Syrian auditing companies and offices accredited by the Securities and Exchange Commission. And the Syrian financial markets during the year 2024, numbering (23) auditing offices and companies.

The SPSS statistical program was relied upon to analyze the questionnaire, as the number of distributed questionnaires reached (70), and (65) valid questionnaires were retrieved for analysis, i.e. (92.85)%. Descriptive statistics for the study variables were presented based on arithmetic means and standard deviations. Hypotheses are tested using simple and multiple linear regression and one sample t test

The study found a significant effect between the application of expert systems and reducing the risks related to the audit process (inherent risk, control risk, non-detection risk).