Modeling of the intelligent support system for the internal audit of the business entity

Abstract

The main aspects of the development of an intelligent internal audit support system (ISPSA) of a business entity are considered. A brief conceptual description of the algorithm for the development of internal audit support systems is given, with a statement of the main difficulties in the selection of components. The development of an intelligent internal audit support system is an important and necessary task, as internal audit plays an important role in ensuring effective management and control of a business entity. An intelligent system can help increase the efficiency of audit processes and provide more accurate results of automation and application of analytical tools. Over time, a business entity accumulates more and more data, and their analysis becomes an extremely difficult task. An intelligent system can quickly process large amounts of data, identify trends, anomalies, and risks that allow for more informed decisions; it can also identify unusual transactions or shortages that may indicate the possibility of fraud or error; it can provide auditors with valuable information and analytics to make informed decisions decisions on improving management processes and ensuring effective control mechanisms. This will help prevent the possibility of financial losses and preserve the reputation of the business entity. Consideration of some steps of the ISPVA algorithm is based on a brief comparative analysis of mathematical support methods.