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MISTRUST AND DOUBT IN CLOUD ACCOUNTING

THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE DEVELOPMENT OF AN AUDIT PLAN FOR ORDERS IN THE AUTOMOTIVE INDUSTRY. A CASE STUDY

Viorel - Costin Banța, Claudia Mihaela Răpan, Sabin – Alexandru Băbeanu and Cristian Dragoș Țurcan
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Viorel - Costin Banța: The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania
Claudia Mihaela Răpan: The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania
Sabin – Alexandru Băbeanu: The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania
Cristian Dragoș Țurcan: The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania

Annals of University of Craiova - Economic Sciences Series, 2022, vol. 2, issue 50, 125-130

Abstract: The use of artificial intelligence is becoming more and more stringent in all industries in the world. The step towards digitization comes somewhat in line with what is desired in companies, human errors wanting to be removed as soon as possible and without impacting the day-to-day activity. A series of projects were opened after these two very difficult years of COVID-19, to solve a series of problems and work possibilities encountered when the activity was disrupted by remote work. Many things will be written about this period, in which several companies faced the lack of staff at their offices, and the daily activity was very difficult. From financial - accounting, audit, human resources and much more production, all these departments had to deal with a difficult way of working, digitization, the use of AI - Artificial Intelligence being the chance to resume the activity in other terms than the known ones so far. This case study was made using the data from a car company, where a series of economic processes was discussed and adjusted according to the criteria that artificial intelligence requires. We are dealing with the economic process of reviewing the existing stocks and analyzing what has been done, historically speaking, for a type of car - so that the supply can be done as efficiently as possible, how these aspects influence the way of working, in production, for the activity to be improved.

Keywords: SAP; AI – Artificial Intelligence; RPA – Robotic Process Automation; ML – Machine Learning; Project implementation; ERP; PP – Production Planning (search for similar items in EconPapers)
JEL-codes: C61 M15 M41 P41 (search for similar items in EconPapers)
Date: 2022
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