Artificial Intelligence has been used in computer programs for years and has affected our lives, so to protect this technology we need a strong cyber-security to secure it from cyber threats/incidents thus affect the audit process specially the quality of the audit. Artificial intelligence is a substitute for human intelligence it is made through equipment and software together to solve complex business problems using reasoning, learning, elucidating, and recognizing same steps same as human expert. AI has expert system instead of expert human and apply machine intelligence instead of human intelligence. Artificial intelligence helps managers in making decisions by providing more precise information