The Impact of Using Expert Systems in Developing Human Capital Among Auditors

An Analytical Study of The Opinions of a Sample of Academics And Auditors in The Kurdistan Region - Iraq

Abstract

The research aims to demonstrate the impact of using expert systems in developing human capital among auditors. To achieve the research objective, the researchers relied on primary sources, namely the design of the questionnaire, which was designed based on previous studies and the theoretical aspect of the research. The questionnaire consists of two parts. The first part includes paragraphs aimed at identifying the characteristics of the research sample, and the second part consists of four axes that include (20) paragraphs. Each axis includes (5) paragraphs that were used in collecting data in order to test hypotheses and answer questions related to the research problem. The research sample members amounted to (44) individuals, including (14) auditors, (9) legal accountants in auditing offices and companies, and (21) university professors. After analyzing the data using the statistical program (SPSS) and testing the research hypotheses, a set of results was reached, the most important of which is: The application of expert systems technology has a positive and significant impact on developing human capital for the auditing profession through developing knowledge, experience, skills, and innovations among auditors. In light of the research results, the researchers recommend a number of recommendations, the most important of which are: The necessity of the participation of auditing offices and companies in local and international scientific conferences and seminars on information technology on an ongoing basis, to be constantly informed of the latest developments in this field.