IMPACT OF ORGANIZATION CULTURE ON INTERNAL CONTROL: MEDIATING ROLE OF ARTIFICIAL INTELLIGENCE

Abstract

Organizations design and implement different policies and procedures to perform operations efficiently and effectively. Internal control is a mechanism to ensure organization wide implementation of procedures and policies. Now a days activities performed by human beings has been replaced with artificial intelligence. Artificial intelligence is the use of information technology and machine learning to perform complex activities and decision making. The objective of the study is to examine how artificial intelligence mediates between Organization Culture and internal control activities performed within an organization. Quantitative research methods has been used for the study. Probability sampling technique was used for the study. Sample is selected from banking sector employees. Data is collected using survey questionnaire. Data was analyzed using SPSS. Different statistical analysis has been performed to obtain results. Results reveal that organization culture has a less significant impact on artificial intelligence and artificial intelligence has less significant impact on internal control. Organization culture has a strong impact on internal control, while artificial intelligence partially mediates the relation between organization culture and internal control. It is suggested to promote technology supportive organization culture to achieve desired objectives. This study will help practitioners to understand the factors to be managed for effective adoption and implementation of artificial intelligence systems.