ARTIFICIAL INTELLIGENCE POTENTIAL IN THE ACCOUNTING AND AUDIT SYSTEM OF THE ENTERPRISE

Abstract

The article explores the integration of artificial intelligence (AI) technologies into enterprise management systems as strategic productive resources that facilitate long-term development, enable rapid analysis of extensive online datasets, and support innovative managerial models. Opportunities for the effective application of AI-driven tools are examined in light of dynamic market modernization. Criteria for evaluating the utility of AI technologies, along with the operational efficacy of structured accounting and analytical data in audit processes, are thoroughly investigated. The purpose of the study is to analyze contemporary approaches to integrating accounting solutions with intelligent algorithms, identify the key advantages and operational risks of this implementation, and substantiate the development prospects of smart accounting and auditing technologies within the context of digital transformation. The practical advantages of AI in accounting and auditing are summarized, notably enhanced analytical accuracy, increased reporting speed, and the automated detection of fraudulent schemes or discrepancies that human auditors might overlook. Furthermore, the study substantiates that an essential priority of modern management is investing in human capital development, specifically through continuous professional education for accountants and auditors to operate AI-powered platforms proficiently. Finally, ensuring the systematic administrative and technological modernization of AI solutions tailored to current enterprise needs is highlighted as an indispensable requirement for sustainable corporate governance and competitiveness.