The Impact of Artificial Intelligence Technologies on Enhancing the Efficiency of Proactive Oversight (An Applied Study at the Directorate of Audit and Internal Control, Iraqi Ministry of Education)

Abstract

This study aims to examine the impact of artificial intelligence technologies on enhancing the efficiency of proactive oversight in the Directorate of Audit and Internal Control at the Iraqi Ministry of Education. The study adopted a descriptive-analytical approach, whereby a questionnaire was designed to collect data from a sample of (66) employees working in the field of auditing and internal control. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through the SmartPLS software, The findings revealed a statistically significant positive impact of artificial intelligence technologies on improving the efficiency of proactive oversight, particularly through machine learning and advanced analytics technologies, which contributed to enhancing early risk detection, increasing prediction accuracy, and reducing human errors. The results also indicated that the integration among the dimensions of artificial intelligence technologies plays an important role in developing regulatory performance and improving operational efficiency within the organizational environment.

Based on these findings, the study recommends expanding the adoption of artificial intelligence technologies within governmental oversight bodies, alongside strengthening digital infrastructure and developing the technical competencies of employees. Such measures would contribute to advancing regulatory practices and supporting digital transformation within governmental institutions.