The Effect of Awareness of the Importance of Artificial Intelligence Technologies on the Quality of Audit Reports in Libyan Commercial Banks in the City of Sirte

Abstract

This study sought to examine the impact of awareness of the importance of Artificial Intelligence (AI) technologies on the quality of audit reports in Libyan banks through a survey-based investigation targeting commercial banks operating in the city of Sirte. The study adopted a descriptive-analytical approach and employed an electronic questionnaire as the primary instrument for data collection. A total of 130 valid responses were obtained and subsequently analyzed using the Statistical Package for the Social Sciences (SPSS). The findings revealed a significant positive direct effect of respondents’ awareness of the importance of AI technologies on the quality of audit reports in Libyan banks, highlighting the critical role of professional awareness in enhancing the accuracy, reliability, and transparency of audit reporting. Based on these findings, the study recommends strengthening training and awareness programs through the organization of specialized courses and workshops for auditors and accountants, with the aim of enhancing their knowledge and competencies in the application of AI technologies to auditing practices and financial data analysis.