UPOTREBA ALATA UMJETNE INTELIGENCIJE U REVIZIJI I FORENZIČKOJ REVIZIJI/USE OF ARTIFICIAL INTELLIGENCE TOOLS IN AUDIT AND FORENSIC AUDIT

Abstract

Artificial intelligence (AI) represents one of the most significant technological innovations that transforms modern auditing, enabling the improvement of efficiency, accuracy and quality of audit processes. Integrating AI tools into auditing leads to the automation of routine and time-consuming tasks, such as data collection and processing, leaving auditors more room for analytical thinking and making professional judgments. The application of advanced analytical techniques enables the processing of large amounts of data in a short time, which significantly reduces the risk of human errors and increases the reliability of audit findings. One of the key advantages of AI in auditing is the ability to analyze transactions in real time. This approach enables the timely recognition of irregularities, anomalies and potential fraud, thereby reducing the risk of financial losses and increasing business security. In addition, productive analyzes based on machine learning algorithms enable the identification of patterns and trends in financial data, which contributes to the early detection of potential risks and the improvement of the risk management process. The application of AI in auditing already encompasses various functionalities, including transaction analysis, anomaly identification, automation of audit procedures and report generation. It is expected that the further development of technology will lead to an even wider application of AI in auditing practice, which will further improve the quality and efficiency of auditing. In the future, it will be necessary to adjust the regulatory framework and audit standards in order to ensure adequate control and reliability of the results generated by the application of AI technologies.