The use of artificial intelligence technologies in the automation of accounting and internal audit

L. Primzharova ()

Entrepreneur’s Guide, 2026, vol. 19, issue 2

Abstract: The article is devoted to the analysis of the use of artificial intelligence technologies to automate accounting processes and internal audit control in the context of digital transformation of the economic environment.The relevance of the study is determined by the intensive introduction of intelligent data processing algorithms into the financial and accounting information systems of organizations, which leads to the transformation of the structure of accounting procedures and the adjustment of audit control methods. The scientific novelty of the work is expressed in the systematic consideration of modern areas of application of artificial intelligence in accounting practice, the identification of functional models of intellectual processing of financial information and the establishment of their impact on the effectiveness of accounting activities.In the course of the study, the architectural principles of intelligent accounting systems were disclosed, the mechanisms of automated processing of financial transactions and algorithmic analysis of accounting data were analyzed, special attention was paid to considering the impact of machine learning technologies on the detection of financial deviations, optimization of audit procedures and the development of analytical financial statements.The purpose of the study is to analyze modern scientific approaches to the application of artificial intelligence in accounting and internal audit. The study used methods of comparative analysis of scientific sources, systematization of research results and analytical generalization. The conclusion defines the main directions for the development of intelligent accounting systems. The article will be useful to specialists in the field of accounting, auditing and digital transformation of financial processes of organizations.Â

Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:ahc:journl:y:2026:id:2229

DOI: 10.24182/2073-9885-2026-19-2-29-41

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