This study aimed to examine the impact of artificial intelligence in reducing the risks of cloud accounting. The study addressed artificial intelligence in terms of its advantages, limitations, and objectives, as well as a comparison between human intelligence and artificial intelligence. It also explained cloud computing and its risks, and the extent to which artificial intelligence can be utilized to mitigate these risks. The most important risks that can be addressed using artificial intelligence include (human errors, financial manipulation, and cyber manipulation). The study found that artificial intelligence has an effect in reducing risks associated with cloud computing. The study recommended that companies should pay attention to artificial intelligence as an important tool for enhancing security levels in accounting.
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