Barriers to the Implementation of Artificial Intelligence Technologies in the Libyan Audit Bureau from the Perspective of General Administration Auditors

Abstract

This study aims to identify the technical, human, organizational, and legislative barriers that may hinder the implementation of artificial intelligence (AI) technologies in the Libyan Audit Bureau, from the perspective of auditors working in the General Administration. The study adopts a descriptive-analytical approach and analyzes data collected through a questionnaire specifically designed in alignment with the study objectives and hypotheses. The questionnaire comprised 23 items.

A random sample of 52 auditors was selected, representing 86.6% of the target population. Data were analyzed using the Statistical Package for the Social Sciences (SPSS).

The findings reveal the presence of significant technical barriers, primarily reflected in the lack of technological readiness required for AI implementation within the Libyan Audit Bureau. These include the absence of advanced accounting information systems in audited entities that are compatible with AI technologies, the lack of reliable digital databases, the unavailability of advanced internal systems that can be integrated with AI applications, and insufficient data and information security systems.

Additionally, the study identifies legislative and organizational barriers, including the absence of a supportive regulatory and legal framework for AI implementation, lack of relevant laws and regulations, an organizational structure that does not facilitate AI adoption, and insufficient specialized training programs for auditors in AI applications.

Conversely, the study finds no significant human-related barriers in terms of a shortage of qualified and trained personnel necessary for implementing AI technologies in the Libyan Audit Bureau.