{"id":16983,"date":"2026-06-01T16:31:40","date_gmt":"2026-06-01T16:31:40","guid":{"rendered":"https:\/\/www.hnjournal.net\/7-6-54\/"},"modified":"2026-06-01T16:31:40","modified_gmt":"2026-06-01T16:31:40","slug":"7-6-54","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/7-6-54\/","title":{"rendered":"Article 54"},"content":{"rendered":"<div class=\"journal-article\" style=\"margin-bottom: 20px;\"><h3 style='text-align: right; font-family:Simplified Arabic;'>\u062f\u0648\u0631 \u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u0622\u0644\u064a \u0643\u0623\u062d\u062f \u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0641\u064a \u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0641\u064a \u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u062e\u0631\u0637\u0648\u0645<\/h3><p style='text-align:right; font-weight:bold; direction:rtl;'>\u062f. \u062d\u0646\u0627\u0646 \u062d\u0633\u064a\u0646 \u0639\u064a\u0633\u0649 \u0643\u0631\u0645<sup>1<\/sup><\/p><div style='direction:rtl; text-align:right; font-size:12px; line-height:1.5;'><p><sup>1<\/sup> \u0627\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0627\u0639\u062f \u2013 \u062c\u0627\u0645\u0639\u0629 \u062f\u0644\u062a\u0627 \u0627\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p><p>\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: hananhussien1234567@gmail.com<\/p><\/div><h4 style='text-align:left; direction:ltr; unicode-bidi:embed; font-family:Times New Roman;'>The Role of Machine Learning as an Artificial Intelligence Application in Detecting Fraud in Financial Statements<\/h4><p style='text-align:left; font-weight:bold; direction:ltr; margin-top:12px;'>Dr. Hanan Hussein Issa Karam\u00b9<\/p><div style='direction:ltr; text-align:left; font-size:12px; line-height:1.7; margin-bottom:10px;'><p style='margin:0 0 8px 0;'>\u00b9 Assistant Professor of Accounting, Delta University for Science and Technology, Sudan.<br><span style=\"font-size:12px;\">Email:<\/span> hananhussien1234567@gmail.com<\/p><\/div><p style='text-align:left;'><strong>DOI:<\/strong> <a href='https:\/\/doi.org\/https:\/\/doi.org\/10.53796\/hnsj76\/54' target='_blank' rel='noopener'>https:\/\/doi.org\/10.53796\/hnsj76\/54<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u0639\u0631\u0641 \u0627\u0644\u0639\u0644\u0645\u064a \u0627\u0644\u0639\u0631\u0628\u064a \u0644\u0644\u0623\u0628\u062d\u0627\u062b:<\/strong> <a href='https:\/\/arsri.org\/10000\/76\/54' target='_blank' rel='noopener'>https:\/\/arsri.org\/10000\/76\/54<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u062c\u0644\u062f (7) \u0627\u0644\u0639\u062f\u062f (6). \u0627\u0644\u0635\u0641\u062d\u0627\u062a:<\/strong> 946 - 983<\/p><p style='text-align: right;'><strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u0642\u0628\u0627\u0644:<\/strong> 2026-05-20 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644:<\/strong> 2026-05-25 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631:<\/strong> 2026-06-01<\/p><p><a href='\/volume7\/issue6\/7-6-54.pdf' target='_blank' rel='noopener' style='background-color:green;color:white;padding:10px 15px;text-decoration:none;border-radius:5px;'>Download PDF<\/a><\/p>\r\n<style>\r\n.hnsj-cite-btn{\r\n  display:inline-flex; 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H. I.. (2026). The Role of Machine Learning as an Artificial Intelligence Application in Detecting Fraud in Financial Statements. Humanities &amp; Natural Sciences Journal, 7(6). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/54&quot;,&quot;Chicago&quot;:&quot;Karam, Hanan Hussein Issa. 2026. \\&quot;The Role of Machine Learning as an Artificial Intelligence Application in Detecting Fraud in Financial Statements.\\&quot; Humanities &amp; Natural Sciences Journal 7, no. 6. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/54&quot;,&quot;Harvard&quot;:&quot;Karam, H. H. I.. 2026. The Role of Machine Learning as an Artificial Intelligence Application in Detecting Fraud in Financial Statements. Humanities &amp; Natural Sciences Journal. [Internet] 2026-06-01. [Cited 2026-06-01]. 7(6). Available at: https:\\\/\\\/www.hnjournal.net\\\/ar\\\/7-6-54\\\/. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/54&quot;,&quot;Vancouver&quot;:&quot;Karam, H. H. I.. The Role of Machine Learning as an Artificial Intelligence Application in Detecting Fraud in Financial Statements. Humanities &amp; Natural Sciences Journal. [Internet]. 2026-06-01; 7(6). Available from: https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/54&quot;,&quot;IEEE&quot;:&quot;Karam, H. H. I., \\&quot;The Role of Machine Learning as an Artificial Intelligence Application in Detecting Fraud in Financial Statements,\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 6, 2026. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/54&quot;,&quot;MLA&quot;:&quot;Karam, Hanan Hussein Issa. \\&quot;The Role of Machine Learning as an Artificial Intelligence Application in Detecting Fraud in Financial Statements.\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 6, 2026-06-01, https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/54&quot;}' data-cit-ar='{&quot;APA&quot;:&quot;\u0643\u0631\u0645 \u062d. \u062d. \u0639. 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<\/strong> This study aimed to examine the role of machine learning as one of the applications of artificial intelligence in detecting fraud in financial statements, by investigating the impact of unsupervised algorithms and the continuous updating of machine learning models on enhancing banks\u2019 ability to identify abnormal patterns and indicators of financial manipulation. The study adopted the descriptive analytical method and used a questionnaire as the main tool for data collection. The questionnaire was distributed to a random sample of 45 respondents working in banks and the financial sector in Khartoum State. The data were analyzed using the Statistical Package for the Social Sciences (SPSS), relying on frequencies, percentages, arithmetic means, standard deviations, and Cronbach\u2019s alpha reliability coefficient. The findings revealed a positive attitude among the respondents toward the importance of using unsupervised machine learning algorithms in reducing fraud in financial statements, improving the accuracy of fraud detection compared with traditional methods, and reducing the time required to detect suspicious cases. The results also showed that the continuous updating of machine learning models contributes to improving banks\u2019 ability to keep pace with emerging fraud techniques. However, practical implementation faces several challenges related to data quality, the difficulty of interpreting some model outputs, and the need for specialized technical expertise. The study recommended strengthening the digital infrastructure of banks, developing accurate and integrated financial databases, training financial and accounting staff in the use of machine learning techniques, and adopting continuous policies for updating intelligent models in line with technological developments and modern financial fraud methods.<\/p><p style='direction:ltr; text-align:left;'><strong>Keywords: <\/strong> Machine Learning; Artificial Intelligence; Financial Fraud; Financial Statements; Unsupervised Algorithms; Banks.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"class_list":["post-16983","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/16983","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/comments?post=16983"}],"version-history":[{"count":0,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/16983\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/media?parent=16983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}