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The present study aims to explore the factors influencing the utilization of Information audit in the context of Egypt and Jordan, with specific attention given to the role of artificial intelligence (AI). A sample of 443 respondents participated in the study, and data collection was carried out through a non-probability convenience and snowball sampling approach. The findings reveal that internal determinants are positively associated with the intention to adopt Information audit technologies, exhibiting a significant impact with a beta coefficient of +0.45 (P-value < 0.01), and the perceived benefits associated with their implementation. Moreover, the study underscores the critical influence of artificial intelligence, with dimensions such as cloud computing, data mining, and e-commerce enhancing the perceived advantages (β = 0.35, P-value < 0.01) and fostering the intent to use Information audit technologies (β = 0.22, P-value < 0.01). Additionally, there is a robust positive correlation between the intention to use Information audit technologies and their actual usage, where the presence of AI amplifies this association, indicated by a beta value of 0.48 (P-value < 0.01). This study significantly enriches the existing body of knowledge by delineating the determinants of Information audit usage, particularly within the Middle Eastern context, and highlights the pivotal role of artificial intelligence in shaping these dynamics. The study provides empirical evidence on the factors influencing the intention to use Information audit technologies, the perceived benefits associated with their usage, and the actual utilization of Information audit. Its originality lies in its focus on the underexplored Middle East region within the Information audit literature and its investigation of the influence of artificial intelligence on Information audit. The implications of this study are significant for practitioners, auditors, and policymakers operating within the Middle East region. The findings suggest that firms should allocate sufficient support and resources to encourage the adoption of Information audit technologies. Additionally, auditors need to have the necessary skills and knowledge to effectively use these technologies. Policymakers can use the study's findings to develop policies and regulations that promote the adoption of Information audit technologies.
Almaqtari et al. (Sun,) studied this question.