LES OUTILS DIGITAUX AU SERVICE DE L’AUDIT : DÉFINITION, APPORTS

Автор(и)

  • Ya. Malkina Group ESC Troyes, Y SCHOOLS Автор

Анотація

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Біографія автора

  • Ya. Malkina, Group ESC Troyes, Y SCHOOLS

    Docteure en économie, Professeure intervenante, SCBS

Посилання

Alassuli, A. (2025). Impact of artificial intelligence using the robotic process automation system on the efficiency of internal audit operations at Jordanian commercial banks. Banks and Bank Systems, 20(1), 122-135. https://doi.org/10.21511/bbs.20(1).2025.11

Alassuli, A. (2025). The impact of technological advancements in accounting information systems on achieving alignment between financial accounting theory and practical application at Jordanian commercial banks. International Review of Management and Marketing.

Alles, M. G., & Gray, G. L. (2020). The pros and cons of using big data in auditing: A synthesis of the literature and a research agenda. Journal of Accounting Literature, 44, 102–121. https://doi.org/10.1016/j.acclit.2019.06.001

Dushyirehamwe, A. M., Utami, H., & Irafahmi, D. T. (2024). Data analytic in internal auditing: A scoping review. Journal of Applied Business Taxation and Economics Research, 4(1), 77–92. https://doi.org/10.54408/jabter.v4i1.334

Eulerich, M., Waddoups, N., Wagener, M., & Wood, D. A. (2024). The dark side of robotic process automation (RPA): Understanding risks and challenges with RPA. Accounting Horizons.

Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14, 115–122. https://doi.org/10.2308/jeta-51730

Zamain, N. S. A., & Subramanian, U. (2024). The impact of artificial intelligence in the accounting profession. Procedia Computer Science. Elsevier. https://doi.org/10.1016/j.procs.2024.06.102

Zouirchi, H. (2024). Application de l’intelligence artificielle sur l’audit financier. International Journal of Digitalization and Applied Management.

Завантаження

Опубліковано

05.12.2025