The impact of artificial intelligence on audit in the banking sector: opportunities and threats

The article examines the impact of artificial intelligence (AI) on audit in the banking sector, analyzes its key capabilities, risks and prospects for implementation. The analysis of the theoretical foundations of bank auditing is carried out and modern AI technologies used in auditing are considered. The main directions of using AI are presented, including automation of routine processes, analysis of large amounts of data, risk forecasting and identification of abnormal financial transactions. The main threats and challenges associated with the integration of AI into auditing have been identified, including cybersecurity, legal regulation, algorithm errors, and changes in the role of auditors. The prospects for the development of AI in banking auditing are considered, including the adaptation of regulatory requirements, the development of interpreted AI and integration with blockchain technologies.