authors
Ali Abdul Hussein Raj, Ali Hilal Union and Ameer Saheb Shaker

abstract
Aim: Determine how artificial intelligence technologies can improve the accuracy and effectiveness of financial control and auditing processes, contributing to enhancing confidence in financial information and reporting. Identify the challenges that may face the application of artificial intelligence technologies in the areas of financial control and auditing, such as security, privacy, and cost. Study the differences in the performance of financial control and auditing using traditional techniques compared to smart technologies, and identify the benefits and drawbacks of each type.