Application of Artificial Intelligence in Forensic Audit

Authors

  • Mantosh Sharma Assistant Professor, Swami Vivekananda University, Barasat
  • Bappaditya Biswas Assistant Professor, Department of Commerce, University of Calcutta, Kolkata

DOI:

https://doi.org/10.33516/maj.v56i10.51-53p

Keywords:

No Keywords.

Abstract

Artificial Intelligence (AI) is nowadays an emerging technology growing rapidly. Since forensic audit and accounting is itself a new concept in India so the use of Artificial intelligence in forensic audit can be proved as a game-changer. This article discusses about the introduction of Artificial intelligence & forensic audit and, the need of AI in forensic audit and the tools of AI used in the forensic audit. At last, we can clearly say that artificial intelligence has a very important role in detecting fraud and preventing fraud.

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Published

2021-10-31

How to Cite

Sharma, M., & Biswas, B. (2021). Application of Artificial Intelligence in Forensic Audit. The Management Accountant Journal, 56(10), 51–53. https://doi.org/10.33516/maj.v56i10.51-53p

Issue

Section

Cover Story

References

Arora, N. (2020). FORENSIC AUDIT & FRAUD DETECTION. https://www.youtube.com/watch?v=P3mswZrMQRg&t=3827s

ICSI. (2020). Professional Programme Forensic Audit. In Forensic Audit (3rd ed., pp. 7–11). ICSI. https://www.icsi.edu/media/webmodules/FINAL_Forensic_Audit_BOOK.pdf

Soni, B. L. (2017). Forensic audit, fraud detection, and investigation techniques. 1–64. http://iced.cag.gov.in/wp-content/uploads/B-01/B-01 Forensic Audititng.pdf

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