In an economic and financial environment profoundly shaped by the effects of globalization, financial auditing is evolving rapidly and requires greater productivity, accuracy, innovation, and cost-effectiveness. With education focused primarily on traditional methodologies, future financial auditors will be unable to meet these challenges without the introduction of new technological practices.
At the heart of this significant transformation, artificial intelligence (AI) promises substantial gains in efficiency and improvements in financial audit processes. AI enables auditors to extract in-depth information from financial data, identify risks, and promote organizational transparency.
This paper seeks to explore the significant transformations brought about by AI in financial auditing, as well as the challenges and limitations associated with its use, with a view to integrating these developments into the education provided to future auditors. It also aims to highlight the synergy between auditors’ human expertise—which remains irreplaceable—and AI systems, which promise a brighter future for financial auditing.

Wiam GOUSAID, "Artificial Intelligence and the Transformation of Financial Audit Processes: Current Status, Opportunities, and Challenges for Improving the Effectiveness of Audit Education in Universities" International Journal of Advance Research in Science, Management, Engineering and Technology, V1(4): Page(06-09) September - October 2026. ISSN: 3139-1141. www.ijarsmet.com. Published by Scientific and Academic Research Publishing.