Abstract:
Artificial intelligence (AI) is fundamentally transforming financial auditing, providing advanced solutions for automation, predictive analytics, and fraud detection. As companies adopt AI-powered technologies, audit processes become more efficient, accurate, and adaptable to the increased volume of data. However, the implementation of AI raises challenges related to transparency, data security, and regulations in the field. This article explores the impact of AI on financial auditing, the related benefits and risks, as well as future trends. CZU: 004.8:657.6; JEL: M42
Description:
GRUMEZA, Dumitru. Impactul inteligenței artificiale asupra auditului financiar = The impact of artificial intelligence on financial auditing. Online. In: International Scientific Conference on Accounting, ISCA 2025, 14 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2025, Ediţia a 14-a: Culegere de articole ştiinţifice, April 4-5 2025. Chişinău: [S. n.], 2025 (SEP ASEM), pp. 197-201. ISBN 978-9975-168-34-2 (PDF). Disponibil: https://doi.org/10.53486/isca2025.25
