The role of integration between artificial intelligence and electronic brainstorming in the creative thinking of the audit team and its impact on audit quality

Abstract

 This research aims to study the impact of the integration of artificial intelligence (AI) and electronic brainstorming technologies on developing creative thinking among audit teams, and its impact on audit quality. This study examines the Iraqi audit environment, represented by audit firms, offices, and the Federal Board of Supreme Audit. A questionnaire consisting of three axes was used. The first axis concerns the integration of technologies, comprising (12) items distributed across two dimensions. The second axis concerns the creative thinking of the audit team, comprising (10) items. Finally, the third axis concerns audit quality, comprising (10) items distributed among a purposive, non-probability sample of 200 auditors and academics. The Smart-Pls4 program was used to analyze the data. The research reached several conclusions, the most important of which is that the integration of AI, such as the Internet of Things (IoT) and expert systems, with electronic brainstorming enhances collective thinking and the generation of creative ideas among audit teams, which positively impacts the quality of professional performance in the audit process. The study presented a number of recommendations supporting the implementation of these practices in the professional context.