This research attempts to investigate the effect of types of AI systems (assisted, augmented, and autonomous) on internal auditing in Saudi Arabia. A questionnaire was used to collect data from 150 internal auditors in Riyadh City. To confirm that the study's goals were met, the descriptive analytical method was used. The questionnaire data is analyzed, and hypotheses are tested, using the Smart pls application. The study’s results show that there is a clear positive effect of AI systems, but different impacts vary according to the kind of AI systems, which is high in augmented systems, moderate in autonomous systems, and weak in assistive intelligence systems. Further studies on this subject can be conducted with larger sample sizes, especially if they are conducted globally. Based on these findings, future research can concentrate on national and cultural conditions. Additionally, companies should adopt more comprehensive involvement methods in internal auditing issues and the development of AI adoption in all company activities.

This study aimed to investigate the effect of cloud computing (CC) and company size on accounting information quality. Data were collected using an online questionnaire which followed the Technology Acceptance Model (TAM). The research sample consisted of 178 respondents from accountants and audit offices in the Emirate of Riyadh. The study adopted a Smart PLS in hypothesis testing. The study's results indicated just a positive relationship between perceived benefit and quality of accounting Information. In addition, there was a clear influence of company size on the relationship between CC and accounting information quality.

Fintech, characterized by the intersection of finance and technology, has globally transformed the financial landscape, reshaping traditional banking models as its innovations continue to unfold. The current study seeks to provide a comprehensive examination of the impact of fintech on the financial performance of Saudi banks. Nine Saudi national banks were investigated. The data were gathered from the annual reports from 2017 to 2022. The study followed multiple regression to test the relationship between factors. The study found that there was no notable impact of FinTech tools, such as Banking messages, Internet banking, Mobile applications, and Digital transfers, on return on assets (ROA) and return on equities (ROE) when looking at each tool individually. Nevertheless, when considering all these tools collectively, there is a considerable influence of 93.2% on ROA, and 84.2%, on ROE.

This study seeks to investigate the variables that affect small and medium enterprises (SMEs) adoption of the usage of artificial intelligence (AI) and audit quality analysis from the perspectives of external auditors and accountants in the Kingdom of Saudi Arabia (KSA). Additionally, it seeks to determine whether external auditors and accountants in Saudi SMEs have different perspectives on AI adoption and how it affects audit quality. Data were gathered via an internet questionnaire from eighty accountants and forty audit companies in Saudi SMEs to accomplish these research goals. The study's findings indicate that accountants and external auditors in the KSA believe that utilizing AI improves the quality of audits. Also, it was discovered that there is no statistically significant difference in how accountants and auditors evaluate ’AI’s contribution to audit quality.