The Effect of Fuzzy Logic in Enhancing Audit Procedures Related to Evaluating the Internal Control System

Abstract

The aim of the research is to employ one of the important techniques of artificial intelligence, which is fuzzy logic in the field of auditing, and to explore how to benefit from this technology in enhancing auditing procedures. The research was applied. In the Directorate of the Office of Financial Supervision in Najaf, the results showed that there is a direct effect between each paragraph and the dimension to which it belongs, as questionnaires were distributed with (87) questionnaires valid for statistical analysis out of (100) questionnaires.