The impact of artificial intelligence on financial auditing: the case of Algeria
DOI:
https://doi.org/10.26661/2522-1566/2025-2/32-03Keywords:
artificial intelligence, financial auditing, Algeria, audit automation, training programs, technological adaptation, digital infrastructureAbstract
This study explores the impact of Artificial Intelligence (AI) on financial auditing in the Algerian context, highlighting its adoption, challenges, and opportunities. To this end, a survey was conducted using a questionnaire distributed to Algerian chartered accountants, statutory auditors, financial auditors, as well as other relevant stakeholders such as former audit firm directors and professionals involved in financial verification and auditing processes in Algeria. This population represents a diverse and representative sample of financial audit professionals, whose perspectives and experiences are essential for assessing the impact of AI on their practices and profession.
The study’s findings reveal that AI is transforming auditing practices by improving accuracy, speed, and the detection of anomalies in financial statements. However, its integration raises ethical concerns, particularly regarding algorithm transparency and professional responsibility in interpreting results. Furthermore, auditors using AI tools must be trained not only in traditional auditing, but also in information technology and data analysis. A solid understanding of the fundamentals of machine learning, data analytics, and cybersecurity is essential. They must also remain continuously up to date with technological advances in order to use AI tools effectively in their work.
Despite these challenges, the opportunities offered by AI are considerable. It enables auditors to go beyond the limits of manual analysis, facilitating more accurate and data-driven decisions. AI algorithms can analyze vast volumes of transactions to detect anomalies that may indicate fraud, such as duplications, unexplained discrepancies, or unusual transaction patterns. This allows for earlier and more accurate detection, thereby reducing the risk of major fraud.
The paper concludes by offering policy recommendations to support the integration of AI into auditing in Algeria, emphasizing the need for capacity building, regulatory reform, and investment in digital infrastructure.
JEL Classification: M42, G38, C63, O33, K22
References
Imane Ramdi, La technologie digitale et la profession d’audit : Quel impact ?, International Journal of Accounting, Finance, Auditing, Management and Economics – IJAFAME, Volume 2, Issue 6-1 (2021), pp.126-144. https://www.ijafame.org/plugins/generic/pdfJsViewer/pdf.js/web/viewer.html?file=https%3A%2F%2Fwww.ijafame.org%2Findex.php%2Fijafame%2Farticle%2F download%2F316%2F349%2F
ALLOULI & BOUMESKA (2023), L'Impact de la transformation digitale sur l'audit externe : Nouvelles perspectives et pratiques émergentes : Revue systématique de littérature, Revue AME Vol 5, No 4 (Octobre,2023) 135-153, DOI:10.48374/IMIST.PRSM/ame-v5i4.44213
Houda ZOUIRCHI & Aziz OUIA (2024), L’application de l’intelligence artificielle sur l’audit financier, International Journal of Digitalization and Applied Management, Vol.1 (2), p-p 226-246. DOI : https://doi.org/10.23882/ijdam.24145
BERRADA Abdelilah (2025). Audit financier augmenté : entre intelligence artificielle et intelligence relationnelle, Revue du Contrôle de la Comptabilité et de l’Audit, 8 (4), pp 358-385. https://www.revuecca.com/index.php/home/article/view/1103/967
Leocádio, Diogo, Luís Malheiro, and João Reis (2024). Artificial Intelligence in Auditing: A Conceptual Framework for Auditing Practices. Administrative Sciences 14: 238. https://doi.org/10.3390/ admsci14100238
Anastassia Fedyk el al (2022). Is artificial intelligence improving the audit process?. Review of Accounting Studies (2022) 27:938–985. https://doi.org/10.1007/s11142-022-09697-x.
Jakob Mökander (2023). Auditing of AI: Legal, Ethical and Technical Approaches. Digital Society. 2:49. Pp 2-29. https://doi.org/10.1007/s44206-023-00074-y
Fidyah, F., Usman, S., Eki Pradita, A., & Mieta Setyawati, D. (2024). The Impact of Artificial Intelligence on Auditing Processes and Accuracy: A Future Outlook . Dinasti International Journal of Economics, Finance &Amp; Accounting, 5(4), 4350–4358. https://doi.org/10.38035/dijefa.v5i4.3224
Heloise Henry & Muhammad Rafique (2021), Impact of Artificial Intelligence (AI) on Auditors: A Thematic Analysis. IOSR Journal of Business and Management. Volume 23, Issue 9. PP 01-10.
Rodrigues, L., Pereira, J., da Silva, A. F., & Ribeiro, H. (2023). The impact of artificial intelligence on audit profession. Journal of Information Systems Engineering and Management, 8(1), 19002. https://doi.org/10.55267/iadt.07.12743
SEFFAHLOU Rachid (2024). The Impact of Artificial Intelligence on the Accounting and Auditing Professions: A Qualitative Study of the Case of 61 Accounting and Auditing Offices in Algeria. Al-riyada for Business Economics Journal/ Vol 10– N° 01. Pp 136-150. https://asjp.cerist.dz/en/article/241684
Yaser Allozi & al (2025). The impact of artificial intelligence on the quality of external auditing in Jordanian commercial banks: The mediating role of the quality of financial reports. International Journal of Data and Network Science; 9, pp 1- 10. https://www.growingscience.com/ijds/online/ijdns_2024_141.pdf
Saad, R. (2022). The role of artificial intelligence techniques in achieving audit quality. Academy of Accounting and Financial Studies Journal, 25(5), 1-18. https://www.aaup.edu/sites/default/files/Publications/The-role-of-Artificial-Intelligence-Techniques-in-Achieving-Audit-quality-1528-2635-25-5-395.pdf
Harshini srinivas (2024). The role of Artificial intelligence in Auditing: current applications and future prospects. International Journal of Novel Research and Development. Volume 9, Issue 5, pp 572- 617. https://www.ijnrd.org/papers/IJNRDTH00148.pdf
Nur Syahmina Afiqah Zamaina & Ulaganathan Subramanian (2024). The Impact of Artificial Intelligence in the Accounting Profession. The 14th International Symposium on Frontiers in Ambient and Mobile Systems (FAMS 2024) April 23-25, 2024, Hasselt, Belgium. Procedia Computer Science 238 (2024) 849–856. https://doi.org/10.1016/j.procs.2024.06.102
Vidya. A. Impact of Artificial Intelligence in Auditing. International Journal of Research Publication and Reviews, Vol 5, no 5, pp 3169-3178 May 2024. https://doi.org/10.55248/gengpi.5.0524.1219
Ke-afoon Collins Kindzeka. Impact of Artificial Intelligence on Accounting, Auditing and Financial Reporting. American Journal of Computing and Engineering. Vol.6, Issue 1, pp 29 – 34, 2023. http://www.ajpojournals.org/
Khaled Salmen Aljaaidi & al. The impact of artificial intelligence applications on the performance of accountants and audit firms in Saudi Arabia. International Journal of Data and Network Science 7 (2023) 1165–1178. https://www.growingscience.com/ijds/Vol7/ijdns_2023_67.pdf
Emetaram, Ezenwa (2012). Impact of Artificial Intelligence (AI) on Accountancy Profession. Journal of Accounting and Financial Management. Vol 7. No. 2. Pp 15-25. https://www.iiardjournals.org/get/JAFM/VOL.%207%20NO.%201%202021/Impact %20of%20Artificial%20Intelligence.pdf
CHIKHI, D. E. B., & RAMDANI, B. (2023). L'influence de l'intelligence artificielle sur l'efficacité de l'audit financier: Tendances, défis et opportunités. Revue Française d'Economie et de Gestion, 4(12). https://www.revuefreg.fr/index.php/home/article/view/1395
Abdulameer, M., Mansoor, M. M., Alchuban, M., Rashed, A., Al-Showaikh, F., & Hamdan, A. (2022). The impact of artificial intelligence (AI) on the development of accounting and auditing profession. In Technologies, Artificial Intelligence and the Future of Learning Post-COVID-19: The Crucial Role of International Accreditation (pp. 201-213). Cham: Springer International Publishing. https://link.springer.com/chapter/10.1007/978-3-030-93921-2_12.
Bansal, S. (2020). 15 Real World Applications of Artificial Intelligence. Retrieved from analytixlabs: https://www.analytixlabs.co.in/blog/applications-of-artificial-intelligence/.
