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Investigation of Artificial Intelligence Models (AI) in Shariah Auditing of Islamic and Conventional Financing
Abstract
This paper aims to conduct a Shariah classification of various financing transactions granted to Tunisian commercial institutions listed on the stock exchange by Tunisian banks, whether Islamic or conventional. This classification consists of a Shariah automated audit issued from the artificial intelligence based on a set of Islamic financial jurisprudential principles to verify compliance in banking transactions. The study maintains complete objectivity and neutrality toward all banks, regardless of their affiliations and orientations The results indicate that the Logistic Regression Model proved to be the most effective, as it generated the lowest margin of error. However, the Islamic legitimacy of financing primarily depends on factors such as productive work, the principle of profit loss sharing, balance between money and goods, and the avoidance of debt-based trading. These artificial intelligence models can be programmed into computerized systems, making them automated and capable of real-time auditing
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