Open AccessSPECIFIC FEATURES OF BUILDING INTERNAL FINANCIAL CONTROL FRAMEWORK AND ARTIFICIAL INTELLIGENCE IMPLEMENTATION IN A COMMERCIAL BANK
Author(s) -
Tatiana Podolskaya,
Ludmila Tomashevskaya,
Andrey Sidelnikov,
Lina Gelashvily
Publication year - 2021
Publication title -
the euraseans : journal on global socio-economic dynamics
Language(s) - English
Resource type - Journals
ISSN - 2539-5645
DOI - 10.35678/2539-5645.4(29).2021.98-104
Subject(s) - control (management) , audit , business , internal audit , financial security , accounting , finance , internal control , computer science , artificial intelligence
The article is dedicated to the analysis of principles and procedures for building internal financial control in a commercial bank. The practice of internal financial control is considered on the example of Sberbank (Russia). The authors outlined the prospects for introduction of computer audit and the use of artificial intelligence to ensure the security of commercial banks in Russia and other countries.