دانش سرمایه‌گذاری

دانش سرمایه‌گذاری

توسعه فناورین نوین در حسابرسی داخلی به کمک هوش مصنوعی: یادگیری عمیق امکان تشخیص ناهنجاری‌ها در داده‌های حسابداری مالی را فراهم می‌کند.

نوع مقاله : مقاله پژوهشی

نویسندگان
استادیار گروه حسابدار ی ، واحد خرمآباد، دانشگاه آزاد اسلامی ، خرمآباد، ایران
10.30495/jik.2025.23638
چکیده
حوزه حسابداری به طور کلی و حسابرسی به طور خاص به دلیل پیشرفت در تجزیه و تحلیل دادهها و هوش مصنوعی (AI) در حال تغییر اساسی است. با ترکیب چند علم مختلف از جمله علوم کامپیوتر، فیزیولوژی، فلسفه، آمار، ریاضیات و زبان‌شناسی، هوش مصنوعی به وجود آمد. هوش مصنوعی را می‌توان به سادگی، ادغام انسان و ماشین در نظر گرفت. این فناوری در جهت شبیه‌سازی خصوصیات انسان در غالب یک سیستم کامپیوتری ایجاد شده و می‌تواند رفتارهای مختلف انسانی را تقلید کند. پیشرفت‌های تکنولوژیکی هوش مصنوعی (AI) به طور فزاینده‌ای به عنوان ابزاری ارزشمند برای حسابرسی داخلی تلقی می‌شود. تصمیم‌گیری مبتنی بر فناوری اطلاعات و ارتباطات در حال حاضر همزمان با افزایش فشار بر حسابرسان برای ایفای نقش موثرتر در حاکمیت و کنترل واحدهای تجاری، موج‌هایی را در دنیای تجارت مدرن ایجاد می‌کنند. مقاله زیر کاربردها و چالش‌های احتمالی یادگیری عمیق (DL)، یک زیر شاخه نسبتا جوان هوش مصنوعی را برجسته می‌کند.
کلیدواژه‌ها

عنوان مقاله English

Artificial intelligence and new technology development in internal audit

نویسندگان English

Omid Farhad Touski
rahman doostian
Assistant Professor Department of Accounting, Khorramabad Branch, Islamic Azad University, Khorramabad, Iran
چکیده English

The field of accounting in general and auditing in particular is fundamentally changing due to advances in data analysis and artificial intelligence (AI). Artificial intelligence was created by combining several different sciences, including computer science, physiology, philosophy, statistics, mathematics, and linguistics. Artificial intelligence can be considered simply the integration of man and machine. This technology was created to simulate human characteristics in the form of a computer system and can mimic various human behaviors. Technological advances in artificial intelligence (AI) are increasingly seen as a valuable tool for internal auditing. Decision-making based on information and communication technology is currently creating waves in the modern business world, as pressure on auditors increases to play a more effective role in governing and controlling business units. The following article highlights potential applications and challenges of deep learning (DL), a relatively young subfield of artificial intelligence.

کلیدواژه‌ها English

Artificial Intelligence
Internal Audit
Corporate Governance
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