Challenges to the Adoption of Artificial Intelligence Techniques in External Auditing in the Libyan Environment: An Exploratory Study from the Perspective of Academics

Abstract

The field of external auditing has witnessed a rapid expansion in the use of artificial intelligence (AI) techniques due to their potential to enhance the efficiency and quality of audit practices. However, the adoption of these techniques in developing countries, including Libya, continues to face a range of regulatory, technical, and human-related challenges, limiting their effective utilization in professional practice. Accordingly, this study aimed to identify the challenges associated with the adoption of artificial intelligence techniques in external auditing within the Libyan environment. To achieve this objective, a survey was conducted among a sample of faculty members from the Accounting Departments of the Faculties of Economics at the University of Zawia and the University of Sabratha, as well as the Academy of Graduate Studies (Western Coast Branch).The study employed both the inductive and deductive approaches, and a questionnaire was used as the primary instrument for data collection. The collected data were analyzed using the Statistical Package for the Social Sciences (SPSS). The findings revealed that the adoption of AI techniques in external auditing in Libya is hindered by several challenges, including legal and regulatory, professional, human, technical, and financial challenges, as well as challenges related to data quality, data security and privacy, and ethical considerations. The study recommends developing a supportive legislative and regulatory framework, enhancing professional training, and improving the technical infrastructure to facilitate the adoption of artificial intelligence techniques in external auditing