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362280

Influence of Internal Auditor Soft and Hard Skills on the Adoption of Artificial Intelligence Subsets

Article

Last updated: 25 Dec 2024

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Tags

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Abstract

Purpose: This research examines how internal auditors' soft and hard skills may influence the adoption of the subset of Artificial Inelegance (AI) (data mining and data analytics).
Design/methodology: The Common Body of Knowledge of the Internal Auditing Database used. Data consists of responses from Chief Audit Executives in the CBOK of the Institute of Internal Auditors Research Foundation (IIA, 2015). 
Findings: The research results indicate the most important set of internal auditors' skills in the adoption of the AI subset, considering communication and critical thinking skills as the soft skills subset and risk management assurance and accounting skills as the hard skills subset.
Originality/value: The findings of this research document the required skills of internal auditors to drive the adoption of a subset of AI that benefits both industry and research

DOI

10.21608/abj.2024.362280

Keywords

Data mining, Data Analytics, Subset of artificial intelligence, soft skills, Hard skills, Internal Auditing

Authors

First Name

Mohamed Gaber

Last Name

Ghanem

MiddleName

-

Affiliation

Alexandria University

Email

mohamed.ghanem@alexu.edu.eg

City

Alexandria

Orcid

-

Volume

11

Article Issue

2

Related Issue

48920

Issue Date

2024-06-01

Receive Date

2024-03-27

Publish Date

2024-06-01

Page Start

44

Page End

90

Print ISSN

2682-3446

Online ISSN

2682-4817

Link

https://abj.journals.ekb.eg/article_362280.html

Detail API

https://abj.journals.ekb.eg/service?article_code=362280

Order

362,280

Publication Type

Journal

Publication Title

مجلة البحوث المحاسبية

Publication Link

https://abj.journals.ekb.eg/

MainTitle

Influence of Internal Auditor Soft and Hard Skills on the Adoption of Artificial Intelligence Subsets

Details

Type

Article

Created At

25 Dec 2024