Building a Model to Evaluate Internal Control at Industrial Companies Using Artificial Intelligence

The study aimed to show the possibility of building a model to evaluating internal control at industrial companies using artificial intelligence, we based on the eight elements of internal control included in the COSO-ERM model, the study population consists of the industrial companies listed on Amman Stock Exchange, the sampling unit consists of auditors and heads of audit departments in those companies, two questionnaires and a practical program were prepared to represent the study tools, the first questionnaire: to obtain data to help prepare the model, the second questionnaire: to obtain data to help evaluate the model, the descriptive analytical approach was used to describe the phenomenon and analyze the data statistically, and the applied approach to building the study model in a practically, we preparing a real practical program using artificial intelligence according to several algorithms (attached), then this model was practically evaluated by entering the data obtained from the second questionnaire into the program to get the results (artificial intelligence decision) it is the strength or weakness of companies internal control. Also, analyze the data again statistically using the SPSS program to obtain statistical results about the strength or weakness of the companies' internal control, and then compare the results of the artificial intelligence program with the results of the statistical analysis, when they are compatible, it is possible to rely on artificial intelligence in evaluating the internal control of companies, Otherwise, it cannot be relied upon, the study resulted the possibility of building a model for evaluating internal control in industrial companies using artificial intelligence, and it was recommended to adopt the model because of its ability to evaluate internal control, and try perform other research to employ Artifical Intelligence in other fields in Accounting.