Veštačka inteligencija – izazovi upotrebe u reviziji
DOI:
https://doi.org/10.56362/Rev24107043JKljučne reči:
veštačka inteligencija, revizorski procesiApstrakt
Veštačka inteligencija preoblikuje interne revizorske procese, automatizujući zadatke i poboljšavajući ukupnu efikasnost. Istraživanje pokazuje da investicije u AI koreliraju sa poboljšanim kvalitetom revizije i smanjenim troškovima. Međutim, rad takođe razmatra etičke dileme i potencijalne rizike, uključujući smanjenje ljudskog nadzora i zaštitu poslovnih tajni. Diskutuje se o balansiranju inovativnog potencijala AI-ja sa očuvanjem poverljivih informacija u korporativnom okruženju. Zaključuje se da AI značajno unapređuje efikasnost i preciznost revizije, ali zahteva pažljivo razmatranje etičkih i bezbednosnih implikacija. Ovaj rad ističe izazove i ključne prednosti korišćenja veštačke inteligencije u internim revizijama.
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