Application of Artificial Intelligence (AI) in Optimizing Auditing and Fraud Detection Processes in the Iranian Banking System

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Khatami Seyda Amir Hossein

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Seminar Paper

Paper Information

Seminar: INTERNATIONAL AND NATIONAL CONFERENCE ON MANAGEMENT STUDIES, ACCOUNTING AND LAW
Year:2025 | Issue:15

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Information Seminar Paper

Title

Application of Artificial Intelligence (AI) in Optimizing Auditing and Fraud Detection Processes in the Iranian Banking System

Author(s)

Khatami Seyda Amir Hossein

Keywords

Artificial intelligence capabilities

preventing fraud in financial statements

companies listed on the stock exchange Tehran Stock Exchange

Abstract

The aim of this research is to use artificial intelligence (AI) in optimizing audit processes and detecting fraud in the Iranian banking system in 2025 AH and 400 senior accountants and financial managers in banks listed on the Tehran Stock Exchange were selected as a statistical sample. The present research is classified as applied research and in terms of method, it is a descriptive survey research. In this research, the library method was used to collect data and information. The library data collection method and the data collection tool were questionnaires. All hypotheses were analyzed at a significance level of p<0. 01. For all statistical operations, Lisrel software was used. The results of testing the research hypotheses showed that the capabilities of artificial intelligence have a positive and significant effect on preventing fraud in the financial statements of companies listed on the Tehran Stock Exchange.

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