A Thesis Submitted to
The College board of the College of Administration and Economics – University of Karbala as part of the requirements for obtaining a Master’s Degree in Accounting Sciences

By the student
Noor Maseer Jabbar AL-Hafadhi

Supervised by
Assistant Professor Dr.
Hussen Amran Naji AL-Refiay

Abstract
    This research aims to analyze the role of integrating artificial intelligence (AI) technologies with electronic brainstorming in enhancing the creative thinking skills of audit teams, and the impact this has on audit quality in the Iraqi workplace, represented by audit firms, offices, and the Federal Board of Supreme Audit. Traditional reliance on audit methods does not keep pace with rapid technological developments. Furthermore, auditors’ weak adoption of creative thinking methods in addressing audit problems negatively impacts the quality of auditing and the accuracy of its results. The importance of this research lies in its aim to provide an integrated framework that combines modern technological tools and creative methods in auditing work, contributing to the development of audit practices and improving the quality of its results according to standards of efficiency and effectiveness.

This research is one of the rare studies that combines the technical dimension (AI) with the creative dimension (brainstorming) within a single framework, providing a new perspective for examining how to employ smart tools and interactive methods to enhance the capabilities of audit teams. 

The study concluded that the integration of artificial intelligence and brainstorming represents an important approach to developing auditors’ creative thinking skills. It contributes to the creation of unconventional solutions and the use of advanced analytical mechanisms, which positively impacts audit quality in terms of its efficiency and effectiveness in detecting material errors and distortions.

Keywords: Artificial Intelligence, Brainstorming, Creative Thinking for the Audit Team, Audit Quality.