УТИЦАЈ ВЈЕШТАЧКЕ ИНТЕЛИГЕНЦИЈЕ НА ФОРЕНЗИЧКО РАЧУНОВОДСТВО
THE INFLUENCE OF ARTIFICIAL INTELLIGENCE ON FORENSIC ACCOUNTING

Author(s): Siniša Rajković
Subject(s): Accounting - Business Administration, ICT Information and Communications Technologies, Business Ethics
Published by: Savez računovođa i revizora Republike Srpske
Keywords: artificial intelligence; machine learning; forensic accounting; accounting manipulations; fraud detection;
Summary/Abstract: Many relevant authors of modem scientific thought agree that artificial intelligence is an epoch invention in the history of human civilization, and that, together with digital technologies, the Internet, nano technologies, genetic engineering and biotechnology, represents the basis of the fourth industrial revolution. Modern technologies based on artificial intelligence have dramatically and revolutionary changed many fields, so the field of forensic accounting is no exception. The development of artificial intelligence, machine learning and progress in the analysis of huge databases has created in the hands of the forensic accountant a powerful tool for the detection of accounting manipulations and frauds. IT experts around the world are already developing systems based on artificial intelligence and machine learning that they claim will eventually be able to predict the next Enron an average of two to three years before it happens in the market. The paper deals with the consideration of the impact of artificial intelligence on forensic accounting, the opportunities and challenges that artificial intelligence brings, and the future of the profession of forensic accountants.

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