Integration of artificial intelligence into accounting as a tool for optimization and risk management

This article examines the integration of artificial intelligence (AI) into accounting as a tool for process optimization and risk management. The benefits of AI, such as automation of routine operations, increased data accuracy, improved reporting transparency, and support in risk management, are discussed. Particular attention is paid to how AI contributes to predictive analytics and error prevention, which reduces the likelihood of financial losses. The challenges associated with the implementation of AI are also analyzed, including high financial costs, data protection requirements, and staff adaptation.