The use of artificial intelligence in accounting for detecting errors and fraud

Subject. This article discusses artificial intelligence technology and machine learning algorithms used to automate error detection and prevent fraud in accounting. Objectives. The article aims to look into the possibilities and practical aspects of using artificial intelligence in accounting to improve how financial activities are managed and spot unusual activity in financial transactions. Methods. For the study, I used systems and comparative analyses, and generalization. Results. The article looks into the capabilities of modern AI systems for processing financial data arrays in real time and provides examples of specific software solutions that are successfully used in both Russian and international practices for automating routine procedures and predictive risk modeling. Conclusions and Relevance. The recommendations formulated and presented for implementing AI tools can help businesses maintain continuous oversight, boost economic security, and effectively adapt to the conditions of digital transformation of the economy.