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

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.