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Artificial Intelligence and the Application in Accounting-Related Control Mechanisms to Prevent Corporate Fraud

Christian Johannes Schmitt

出版	Kühne Logistics University Hamburg, 2023
URL	http://books.google.com.hk/books?id=I_bZ0AEACAAJ&hl=&source=gbs_api

註釋

With the rapid acceleration of the advancements in the field of artificial intelligence and the constant rise and popularity of corporate fraud, this thesis aims to explore the impact of the implementation of AI into internal accounting systems and auditing and the resulting mitigation of corporate fraud. While AI has already found current use cases in both internal accounting and auditing, the academic literature describes few results of the impact on fraud and fraud detection. With an in-depth literature review of the incentivization behind fraud, the requirements for AI and the implementation of these systems, a comparison is drawn to interviews with industry experts, which not only give insights into real life applications and integration, but also prove that through the implementation of AI, the risk of fraud can be mitigated and the detection of fraud can be improved.