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The Use of the Ant Algorithm in the Audit Planning of Multi-Branch Organizations
Department of Administration, University of Tabuk, Tabuk, Saudi Arabia
Department of Accounting, University of Tabuk, Tabuk, Saudi Arabia
- 1 Department of Administration, University of Tabuk, Tabuk, Saudi Arabia
- 2 Department of Accounting, University of Tabuk, Tabuk, Saudi Arabia
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Abstract
The study aims to define the important variables to be considered by auditors during the planning phase in multi-branch organizations. The objective of the research determines the possibility of using the ant algorithm as an AI tool suited to plan the audit and identify the audit schedule. The data is based on a survey to collect data to explore the most important factors that influence audit planning. The findings of the study indicate that: 1) the most important va riables in audit planning in multi-branch organizations are risk and materiality ; 2) the application of AI methods helps reduce bias and judgment of auditors .
KeywordsAudit PlanningAudit RiskAnt AlgorithmMulti-Branch Organization
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