The Use of Analytical Procedures and Artifi cial Intelligence in the Internal Control System of Financial Security Risks of Companies

N. Kazakova
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Abstract

The article discusses methodological issues of using analytical procedures in the internal control system of financial security risks of a company using the example of accounts receivable. Problems have been identified and the advantages of digital transformation of control activities through analytical procedures of artificial intelligence have been substantiated, which reduces labor intensity, increases the efficiency of internal control as a result of a deeper analysis of information, increased security and confidentiality, as well as a risk-based approach.
分析程序和艺术情报在公司财务安全风险内部控制系统中的应用
文章以应收账款为例,讨论了在公司财务安全风险内部控制系统中使用分析程序的方法问题。文章指出了存在的问题,并论证了通过人工智能分析程序对控制活动进行数字化改造的优势,即降低劳动强度、通过深入分析信息提高内部控制效率、增强安全性和保密性以及采用基于风险的方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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