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Anis, A. (2022) The Challenges of the Use of Big Data Analytics on the Effectiveness and Efficiency of Internal Audit. Master’s Thesis, University of Mouloud Mammeri of Tizi Ouzou.
https://www.ummto.dz/dspace/bitstream/handle/ummto/19156/memoire.pdf?sequence=1

has been cited by the following article:

• TITLE: Implementation of an Intelligent System of Audit Recommendations in Congolese Public Companies

  AUTHORS: Lukusa Muvuala Vicky, Bertin Mazunze, Kabango Dyuba Desiré

  KEYWORDS: Audit recommendations, Artificial Intelligence, Natural Language Processing, Blockchain, Governance, Public Enterprises, DRC, UP, UML, GPT

  JOURNAL NAME: Open Access Library Journal, Vol.12 No.5, May 22, 2025

  ABSTRACT: This study addresses the inefficiencies of audit processes in Congolese state-owned enterprises by proposing an intelligent system of recommendations. Leveraging artificial intelligence (AI), natural language processing (NLP), Unified Process (UP), and blockchain technology, this system automates data analysis, ensures transparency, and strengthens the implementation of audit recommendations. The use of advanced tools, including UML for system modeling and GPT for linguistic analysis, enhances the robustness of the system. The results show significant improvements in speed, accuracy and resource management in public audit processes, providing a roadmap for modern governance in the Democratic Republic of Congo (DRC).