Examining the Effects of Artificial Intelligence Dimensions on Internal Audit Quality: Evidence from Oman’s Public Education Sector

Abstract

The adoption of Artificial Intelligence (AI) is increasingly reshaping internal auditing practices, particularly within public-sector organizations facing heightened demands for transparency, accountability, and effective governance. Despite this growing relevance, empirical evidence on how specific AI dimensions influence internal audit quality in public education institutions, especially in emerging economies such as Oman, remains limited. This study examines the effects of artificial intelligence dimensions on internal audit quality in Oman’s public education sector. A quantitative cross-sectional research design was employed, and data were collected using a structured questionnaire administered to 240 internal auditors, audit officers, and financial controllers from the General Directorate of Education in the Al-Dakhiliyah Governorate. Artificial intelligence was operationalized across four dimensions: expert systems, neural networks, genetic algorithms, and intelligent agents, while internal audit quality was measured in terms of integrity, objectivity, competence, timeliness, and compliance with professional standards. Data were analyzed using SPSS version 29 through descriptive statistics and multiple regression analysis to test four hypotheses. The findings reveal that all four AI dimensions have positive and statistically significant effects on internal audit quality. Among the predictors, genetic algorithms emerged as the most influential dimension, followed by intelligent agents, neural networks, and expert systems. The regression model explains 78.4 percent of the variance in internal audit quality, indicating strong explanatory power within the public-sector context. Overall, the results support the Resource-Based View and the Information Systems Success perspective by confirming that AI functions as a strategic organizational capability that enhances the effectiveness and quality of internal auditing in Oman’s public education sector.