The Role of Generative Artificial Intelligence in Enhancing the Effectiveness of Self‐Audit Quality Review Processes and Its Impact on the Level of Startups’ Compliance with the ISO 9001:2024 Standard

The paper explores the role of Generative Artificial Intelligence (GenAI) in enhancing quality review of self-audit and the implications of such enhancement on the level of adherence to the ISO 9001:2024 standard in the Iraqi start-ups. The research measures the quality of instruments and mediated explanatory model by using a structured questionnaire given to the 182 respondents selected based on quality management, internal audit, compliance, operations, and top management positions. There are good evidence of reliability and validity and Cronbach Alpha scores are between 0.858 and 0.922 with good KMO and Bartlett scores showing factorability. The descriptive results show moderate-to-high Generative AI adoption, high effectiveness of self-audit quality review, and an overall good level of ISO 9001:2024 compliance, whereas risk-and-opportunity planning still seems to be a relatively young aspect. Regression outcomes indicate that the use and adoption of Generative AI have a considerable positive impact on the effectiveness of the self- audit quality review and a direct positive effect on the ISO compliance. The quality review of self- audits is also significantly positively affecting compliance, and to some extent mediating between Generative AI and ISO compliance, which confirms that startups have the highest returns when AI utilisation is integrated into regulated audit-quality processes and control structures. The research will provide empirical support of AI-enabled assurance within the context of new startup ecosystems and provide suggestions on how to implement Generative AI into the ISO-conformant quality management and continuous improvement.