Artificial Intelligence and Its Role in Designing Digital Auditing Programs

Artificial intelligence (AI) plays a significant role in various aspects of life, including the design of digital auditing software for the Bank of Baghdad. This involves utilizing AI technologies to enhance audit procedures and improve the efficiency and effectiveness of auditors within the modern banking environment. The importance of this research stems from the expanding role of AI and digital transformation in the banking sector, which has compelled the auditing profession to adopt modern tools and techniques capable of handling vast amounts of financial and accounting data with speed and accuracy. A descriptive-analytical approach was adopted to address the theoretical aspects of AI and digital auditing software, alongside an applied approach to examine the actual implementation of AI technologies in designing the digital auditing software at the Bank of Baghdad. Data were collected through interviews, documentation, and online sources, then analyzed using appropriate statistical measures to assess the nature of the relationships and impacts between the study variables. The researcher reached several conclusions, most notably that AI has a direct impact on the design of digital auditing software by enhancing capabilities in risk assessment, financial data analysis, and the detection of potential errors and anomalies. Furthermore, AI contributes to increasing the efficiency of audit procedures and reducing the time and effort required to execute them. The results also indicated that the use of AI applications improves the quality of audit evidence and the reliability of the auditor's findings, thereby positively influencing the quality of financial reports and bolstering confidence in them. The researcher recommended expanding the use of artificial intelligence technologies at the Bank of Baghdad and providing the necessary technical infrastructure to support their applications. He also advocated for training auditors in the use of digital auditing tools and updating supervisory policies and procedures to align with the requirements of the modern digital environment and international auditing standards. Furthermore, the researcher emphasized the importance of establishing regulatory and professional frameworks to ensure the effective and secure use of artificial intelligence in digital banking audits.