FORENSIC AUDIT: ENHANCING CERTIFIED PUBLIC ACCOUNTANT USING ARTIFICIAL INTELLIGENCE TECHNIQUES

Authors

Hasan Mazloum, Charisma University, United KingdomFollow
Nawaf Mazloum, Charisma University, United KingdomFollow
Ahmad Mohamad Saleh, Cyprus International University, North CyprusFollow

Keywords

Forensic Audit, Artificial Intelligence, public accountant, corruption, accounting

Disciplines

Accounting | Business | Business Administration, Management, and Operations | Electrical and Computer Engineering | Engineering | Systems and Communications

Abstract

Forensic accounting was developed after the widespread corruption in the world of business today. It is now considered a fundamental branch of accounting since it revolves around disputes and issues in the law that require accounting and legal knowledge and practices to be resolved. This study examines the impact of two forensic accounting domains – the expert witness and litigation support – on financial corruption in Lebanon by using AI The objective of this study is to investigate the potential of artificial intelligence (AI) techniques in enhancing forensic audit . The study adopts the analytical descriptive approach utilizing an empirical study. A well-structured style questionnaire was devised as the study tool and was distributed among a sample of 220 of the total population that consists of all certified public accountants (CPAs) in Lebanon, tax controllers, senior tax controllers, and heads of the departments and divisions in the Lebanese Ministry of Finance, and auditors at the Lebanese Audit Bureau. The study reached important findings, AI can enhance the domains that forensic accounting provides, covering all illegal financial and administrative practices. Forensic accounting, bolstered by AI, works on collecting, analyzing, evaluating, and interpreting evidence relative to financial cases explicitly and presents it to parties of interest. This integration of AI can significantly improve the efficiency and effectiveness of forensic accounting in combating financial corruption.

Author ORCID Identifier

Nawaf Mazloum https://orcid.org/0009-0001-1688-3675

Hassan Mazloum https://orcid.org/0009-0004-2924-353X

Ahmad Saleh https://orcid.org/0009-0005-6004-9038

Recommended Citation

Mazloum, Hasan; Mazloum, Nawaf; and Saleh, Ahmad Mohamad (2025) "FORENSIC AUDIT: ENHANCING CERTIFIED PUBLIC ACCOUNTANT USING ARTIFICIAL INTELLIGENCE TECHNIQUES," BAU Journal - Science and Technology: Vol. 6: Iss. 2, Article 10.
DOI: https://doi.org/10.54729/2959-331X.1128

ISSN

2959-331X