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Abstract
The implementation of the tasks of evaluating historical financial information, the control or audit of business activities are based primarily on professional judgments about the object of study of a professional accountant or auditor. Their findings are drawn on the basis of the study of documents, the use of audit evidence, risk assessment, etc. There is always a probability (and rather high) that professional judgment will be based on incomplete information (since the dynamics of information changes is extremely high today), on the misstatements (since it is impossible to trace all the changes in knowledge related to the object of study), regardless of the quality of the performance of these individuals. In addition, the auditor often takes subjective decisions (for example, when choosing individual elements for the assessment from the general population), which also affects the degree of objectivity of his assessments. Artificial intelligence is the tool that could handle the entire set of knowledge, track all changes in the significant and important information, as well as in the insignificant and unimportant (which, however, also has an effect on the object of analysis). It does not have a work schedule or other restrictions on the time of work, so the comparison and analysis of information can be carried out around the clock, and the speed of data processing is determined by the processing power of the information systems, on which it operates, and is stably high. In this case, artificial intelligence is ready to perform the tasks non-stop in real time till receiving the command of termination the process.
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Full text
- Publication version
- Accepted or Published Version
- DOI:
- Digital Object Identifier (open in new tab) 10.31651/2076-5843-2020-1-100-108
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- Category:
- Articles
- Type:
- artykuły w czasopismach
- Published in:
-
BULLETIN OF THE CHERKASY BOHDAN KHMELNYTSKY NATIONAL UNIVERSITY. ECONOMIC SCIENCES
pages 100 - 108,
ISSN: 2707-5036 - Language:
- Ukrainian
- Publication year:
- 2020
- Bibliographic description:
- Melnychenko O.: PRINCIPLES OF ARTIFICIAL INTELLIGENCE APPLICATION IN CONTROL OF THE ENTERPRISE// BULLETIN OF THE CHERKASY BOHDAN KHMELNYTSKY NATIONAL UNIVERSITY. ECONOMIC SCIENCES -,iss. 1 (2020), s.100-108
- DOI:
- Digital Object Identifier (open in new tab) 10.31651/2076-5843-2020-1-100-108
- Verified by:
- Gdańsk University of Technology
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