The Impact of Artificial Intelligence and Cyber Security on Audit Quality

Abstract

This research suggests that one way to combat these potential threats is by implementing a strong Cyber-Security. The AICPA issued a new framework for Cyber-Security risk management to help businesses deal with the growing challenges caused by Cyber-Threats /incidents. One result of this new framework is the surfacing of a new type of management called Enterprise risk management (ERM), which took a responsibility upon itself to be the ones watching over the constant growth caused by corporate uncertainty and financial scandals, while also keeping levels of these factors in check. Additionally, the (ERM) is implemented to improve audit quality by acting as a process that is applied in strategy settings across the organization and is affected by that