Data mining and its effects on the accounting and auditing profession: A LITERATURE REVIEW

Abstract

As a result of recent developments in information technology, and given what accounting represents as a tool for providing and communicating information to the beneficiary parties, it has become necessary for them to keep abreast of developments in information technology and benefit from its tools. And think about it critically to measure its impact, and the main method was to review the literature that dealt with the accounting and auditing aspects, as the scope of the "literature review" was limited to studies related to the subject of the study during the period from 2011 to 2022, The focus was more on Arab studies that dealt with this subject. The study concluded that the (DM) method is of great importance in developing the accounting & auditing aspect through the use of (DM) methods and tools because of their importance in revealing knowledge and shortening time and effort, in addition to predicting companies’ performance and estimating and discovering surrounding risks, which contributes to solving problems and helping In making appropriate decisions, the study recommended the necessity of adopting (DM) methods and tools as a tool for auditing customs operations and electronic payment operations, as they are accompanied by many problems and the lack of clarity of the control measures taken in them in the Iraqi environment.