The latest artificial intelligence model released by Google on November 18, 2025.

More than 80 male and female students from both courses participated in the workshop, which represents the first joint lecture of its kind at the University and across Palestinian universities in the field of integrating artificial intelligence into financial analysis and auditing.

During the workshop, students were introduced to mechanisms for using advanced AI models to support auditors during the planning and risk assessment stages. This included an explanation of the concept of analytical procedures in auditing and their role in determining the nature and scope of audit work. Students were trained on extracting financial data from the Palestine Exchange website and analyzing it using the Gemini 3.0 Pro model. The workshop also demonstrated how to detect abnormal patterns and red flags in financial statements and how to develop interactive reports highlighting sensitive items and risk areas.

The workshop included a practical application component, during which students uploaded real financial statements of listed Palestinian companies. The system automatically analyzed the data and generated reports covering liquidity, profitability, efficiency, and risk indicators, in addition to identifying significant changes across reporting periods.

Students enrolled in the Auditing course will be required to apply the acquired skills by preparing a term paper representing a practical audit case, accounting for 25 marks of the final course grade. This approach enhances students’ practical competencies and links them directly to labor market needs.

Dr. Al-Kouni emphasized that this collaboration represents a pioneering initiative in teaching accounting and auditing courses and reflects the University’s commitment to developing its academic programs in line with global advancements in artificial intelligence and data analysis.

For his part, Dr. Dweikat expressed his satisfaction with the implementation of this joint workshop, noting that integrating artificial intelligence into financial analysis provides An-Najah students with a significant competitive advantage and prepares them to be active contributors to the rapid digital transformation in the accounting and auditing profession.