Upravljanje rizicima i interne kontrole pri primeni generativne veštačke inteligencije: Integrisani okvir za organizacije i internu reviziju
DOI:
https://doi.org/10.46793/Rev26114.21CKljučne reči:
generative artificial intelligence, internal controls, risk management, internal audit, AI governanceApstrakt
U radu se analizira upravljanje rizicima primene generativne veštačke inteli
gencije (GenAI) u sistemu internih kontrola i korporativnog upravljanja. Strukturisanim
pregledom recenzirane literature razvijen je integrisani okvir upravljanja rizicima, internih
kontrola i interne revizije. Devet kategorija rizika povezano je sa preventivnim i kontro
lama detekcije, odgovornim funkcijama i postupcima interne revizije. Interna revizija se
pozicionira kao nezavisna funkcija koja ocenjuje adekvatnost i efektivnost sistema, dok
odgovornost za rizike i kontrole ostaje na rukovodstvu.
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