The Impact of Artificial Intelligence Control on the Credibility of the Periodic Financial Statements of Iraqi Private Banks International Trust Bank, Case Study
Abstract
The research aims to study the impact of employing artificial intelligence control tools in enhancing the credibility of periodic financial statements in Iraqi private banks, with a focus on the case study of the International Trust Bank as a banking model that seeks to adopt digital transformation technologies in the fields of auditing and financial control. The study relied on the descriptive-analytical approach through the analysis of the bank's financial statements for the period (2020-2024), in addition to using interviews with some internal control staff. The results showed that The implementation of artificial intelligence systems contributed to reducing the accounting error gap and increased the speed and efficiency of auditing, which reflected positively on the level of investor and customer confidence in the bank. The study recommended that the experience should be generalized to the rest of Iraq's private banks in order to enhance transparency and the quality of financial reporting.
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References
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Published
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2026-04-27
