International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

Frequency: 12

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 Volume 13, Issue 3 (March 2026), Pages: 234-243

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 Original Research Paper

Artificial intelligence and its influence on internal audit analytics

 Author(s): 

Ahmed Salman Almahuzi *

 Affiliation(s):

Department of Accounting, College of Business Administration, University of Hafr Al Batin, Hafr Al Batin 39524, Saudi Arabia

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 * Corresponding Author. 

   Corresponding author's ORCID profile:  https://orcid.org/0009-0001-0332-2940

 Digital Object Identifier (DOI)

  https://doi.org/10.21833/ijaas.2026.03.024

 Abstract

The aim of this study is to explore the impact of artificial intelligence (AI) on internal audit analytics in the private sector of the Kingdom of Saudi Arabia. The sample consisted of 370 internal audit professionals, including audit managers, auditors, data analysts, and financial and accounting staff. A descriptive–analytical approach was adopted, and data were collected using a questionnaire. The results show that the adoption of AI technologies significantly enhances internal auditing processes in Saudi private-sector companies. In particular, descriptive analytics, diagnostic analytics, machine learning, robotic process automation, predictive analytics, and natural language processing all have notable effects on auditing practices. Advanced techniques such as machine learning and predictive analytics are especially effective in identifying discrepancies and improving the proactive role of auditing. In contrast, descriptive and diagnostic analytics, as well as process automation, mainly improve efficiency, speed, and error reduction. Based on these findings, the study recommends increasing investment in AI technologies and integrating them into internal audit strategies. It also highlights the importance of providing specialized training programs to help audit professionals effectively use advanced analytical tools.

 © 2026 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords

Artificial intelligence in auditing, Internal audit analytics, Machine learning applications, Predictive analytics, Saudi private sector

 Article history

Received 27 October 2025, Received in revised form 16 March 2026, Accepted 21 March 2026

 Acknowledgment

The author would like to thank all participants who contributed to this study in the private sector of the Kingdom of Saudi Arabia. 

 Compliance with ethical standards

 Ethical considerations:

Participation was voluntary, and informed consent was obtained from all respondents. Anonymity and confidentiality were ensured, participants could withdraw at any time, and the data were used solely for this study. 

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

Almahuzi AS (2026). Artificial intelligence and its influence on internal audit analytics. International Journal of Advanced and Applied Sciences, 13(3): 234-243

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