$.$Which theories is your research based on Moreover, by integrating automated alerts within the system, AIS can notify relevant stakeholders of suspicious activities immediately, allowing for timely intervention and reducing the overall impact of fraud on the organization$$s financial health. The integration of artificial intelligence $($AI$)$ and machine learning $($ML$)$ technologies within AIS has further enhanced its fraud detection capabilities, enabling the system to recognize even subtle and sophisticated patterns of fraudulent activity that might otherwise go undetected. Research by Zhang et al$.(2020)$ emphasizes that AI and ML algorithms enable AIS to analyse vast amounts of financial data and identify patterns or anomalies that are characteristic of fraudulent behavior.