Analysis of the Impact of Artificial Intelligence on External Auditing: How Algorithms, Deep Learning, and Big Data Are Revolutionizing Control, Evaluation, Risk Prevention Processes in Modern Organizations and Transforming Educational Practices
摘要
Artificial intelligence is driving changes in both business and education, in an environment where advanced technologies like algorithms, deep learning and big data are changing traditional paradigms. This investigation looks at the extent to which AI makes these transformations sustainable and inclusive. It follows a qualitative methodology that includes semi structured interviews with 30 participants from large companies, SMEs or start-ups in Morocco and uses NVivo software to make the analysis more sector specific. The results show that the implementation of AI depends on: operational efficiency (70%); specialized AI skills (60%); and constitutes the digital infrastructure (50%) in a computer system. But regulatory frames and investment in R&D have less decisive roles. This underscores the critical importance of an ecosystem which joins knowledgeable human resources, modern technologies and supportive institutions. However, the study is constrained by the sample size, the lack of quantitative methods and possible distortions in participant responses. Areas for further research include a more detailed analysis of sectoral impact, long term assessments and the consideration of ethical issues in order to better grasp both challenges and opportunities brought about by AI integration in organizations and education.