The importance of analytical review under the artificial neural network system to improve the performance of the audit process

Kerdoudi Sihem , Moussi Sihem

Abstract

The aime of this study is to highlight the importance of an analytical review in light of the artificial neural network system in  improving the performance of the audit process.

The study concluded that the use of artificial neural networks in the analytical review contributes to improving analytical review procedures such as helping to discover the fundamental errors, and fraud practices carried out by the administration, and provides solutions to support the decisions of financial continuity and taste and assess the risks of control.