DIGITAL AUDIT BASED ON ARTIFICIAL INTELLIGENCE IN THE SYSTEM OF BUSINESS FINANCIAL SECURITY
DOI:
https://doi.org/10.32782/2413-9971/2026-60-8Keywords:
digital audit, artificial intelligence, financial control, data analysis, audit procedures, risks, financial reporting transparency, financial securityAbstract
The paper examines digital audit based on artificial intelligence in the context of ensuring business financial security under conditions of economic digitalization. The purpose of the study is to substantiate the transformation of audit approaches through the integration of data analytics and intelligent technologies, as well as to determine their impact on the effectiveness of financial control. It is established that the use of artificial intelligence allows for processing large volumes of financial data, identifying anomalies, and detecting risk operations in real time. The study reveals that digital audit contributes to the transition from periodic to continuous monitoring of financial processes, which significantly increases the transparency and reliability of financial reporting. Particular attention is paid to the role of analytical tools in risk forecasting and decision-making support within enterprise management systems. It is determined that the effectiveness of digital audit depends on the quality of input data, the level of digital maturity of enterprises, and the professional competencies of auditors. The limitations associated with the complexity of interpreting analytical results and technological dependence are also highlighted. A conceptual approach to understanding digital audit as an integrated model of financial control combining technological solutions and professional judgment is proposed. The results of the study confirm that the implementation of digital audit based on artificial intelligence enhances financial security by reducing the probability of fraud, improving control efficiency, and strengthening the stability of business operations. The practical significance of the research lies in the possibility of applying its results in the development of modern audit systems and financial risk management tools.
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Hevlych, L. L. (2021) The accounting profession in the digital economy. Economics and Management Organisation, vol. 3, no. 43, pp. 138–146. DOI: https://doi.org/10.31558/2307-2318.2021.3.13
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Ionin, Ye. (2023) Accounting and analytical support of business processes in the digital economy. Economic Analysis, vol. 33, no. 1, pp. 172–191. DOI: https://doi.org/10.35774/econa2023.01.172
Kononenko, L. V., Nazarova, H. B., Savchenko, V. M. (2025) Organisation of accounting and auditing in the context of digital technologies. Problems of Modern Transformations, no. 18. DOI: https://doi.org/10.54929/2786-5738-2025-18-09-03
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