INTELLIGENT AUDIT: HOW ARTIFICIAL INTELLIGENCE IS REWRITING THE RULES OF THE FINANCIAL WORLD

Summary

The article examines the profound transformation of financial control under the influence of artificial intelligence. The transition from classical auditing to intelligent auditing is presented as a shift not only in technology but also in philosophy: from retrospective verification to predictive and preventive financial governance. Intelligent audit combines machine learning, explainable AI (XAI), large language models (LLMs), and autonomous digital platforms into a holistic ecosystem. Special attention is paid to the Audit-as-a-Service (AaaS) model, which democratizes access to high-quality audit for small and medium-sized enterprises (SMEs). The study explores both opportunities and threats, from real-time anomaly detection and transparency to data security risks, false positives, and ethical dilemmas. Ultimately, intelligent audit is framed as a new social contract of trust, where algorithms and humans collaborate to safeguard not only numbers but also values.