MOGUĆNOSTI I OGRANIČENJA PRIMJENE VJEŠTAČKE INTELIGENCIJE U FORENZIČKOJ REVIZIJI ZA OTKRIVANJE ANOMALIJA I PROCJENU RIZIKA PREVARA U FINANSIJSKIM IZVJEŠTAJIMA

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DOI: https://doi.org/10.46793/RZ26.135G

ABSTRACT / САЖЕТАК:

Savremena forenzička revizija sve se više oslanja na digitalne podatke, automatizovane alate i modele vještačke inteligencije koji mogu prepoznati neuobičajene obrasce u finansijskim izvještajima, transakcijama i pratećoj poslovnoj dokumentaciji. Cilj rada je da se, na osnovu relevantne literature, standarda i profesionalnih smjernica, analiziraju mogućnosti i ograničenja primjene vještačke inteligencije u otkrivanju anomalija i procjeni rizika prevara u finansijskim izvještajima. Rad je teorijsko-analitičkog karaktera i zasniva se na metodi analize sadržaja, komparativnoj analizi i sintezi nalaza iz oblasti forenzičkog računovodstva, revizije, analitike podataka i upravljanja rizicima vještačke inteligencije. Rezultati analize pokazuju da vještačka inteligencija može značajno unaprijediti selekciju rizičnih stavki, identifikaciju odstupanja, analizu nestrukturiranog teksta i kontinuirano praćenje indikatora prevare. Ipak, njena upotreba ne može zamijeniti profesionalni skepticizam, forenzičko rasuđivanje i dokazno potkrepljivanje nalaza. Poseban značaj imaju kvalitet podataka, objašnjivost modela, kontrola pristrasnosti, dokumentovanje postupaka i jasna odgovornost revizora za konačne zaključke.

KEYWORDS / КЉУЧНЕ РЕЧИ:

forenzička revizija, vještačka inteligencija, anomalije, finansijski izvještaji, rizik prevare

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

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