AI-BASED AUDIT SYSTEMS: PROSPECTS FOR DETECTING FINANCIAL FRAUD AND REDUCING THE SHADOW ECONOMY
Ali ZurapovPublic safety University of the Republic of Uzbekistan Senior teacher of the Department of Economic Sciences, f.d.e.s (PhD)
Zenodo (CERN European Organization for Nuclear Research)repository2026
ABI
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his article examines ai-based audit systems: prospects for detecting financial fraud and reducing the shadow economy through an integrated finance, accounting, and institutional governance perspective. It combines recent international standards discussions, Uzbekistan’s 2021-2025 digitalization trajectory, and analytical mechanisms linking data quality with transparency outcomes. The study argues that digital architecture produces durable anti-shadow effects only when artificial intelligence, professional judgment, and compliance design are aligned within accountable institutions.
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