ALRAQABA . ISSUE 20 17 The most prominent recommendations of the Internal Audit Forum 1. The use of artificial intelligence in the audit process truly helps the internal auditor. However, the risks associated with it must be considered and assessed. 2. Entities should be aware of the security challenges specifically related to the uses of AI and try to address them to ensure safe and effective use of this technology. 3. Improving the control environment is the most essential role of the internal auditor, and he/she must use all available resources to achieve this goal. 4. Auditors must consider a risk-based internal audit methodology that will guide the audit plan in directions that increase the efficiency and quality of the internal audit report. 5. Emphasize the use of modern technologies to develop internal audit methods. 6. Continuous communication between the Internal Audit Department and the Information Technology Department to find appropriate programs based on artificial intelligence. 7. Select modern automated systems that help the Internal Audit Department utilize its potential while increasing the training of human cadres. 8. Develop internal control systems to prevent fraud and manipulation, and maintain such systems regularly to ensure their efficiency. 9. Determine a margin of risk to have a realistic benchmark that helps internal audit departments develop plans accordingly. 10. Dissemination of best practices for internal audit by international institutions and conferences held in forums and websites to facilitate their adoption by internal audit bodies. 11. Establish a risk depar tment in the entities of which structure does not include. 12. Cooperation between the public and private sectors to exchange and organize ideas and information related to internal control. This is achievable through training courses designed to exchange experiences between both sectors. Article Feature
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