RAQAMLI IQTISODIYOTDA AUDITNI RIVOJLANTIRISHNING NAZARIY VA USLUBIY ASOSLARI
Vol. 5 No. 19 (2026): Zamonaviy dunyoda ilm-fan va texnologiya 25-32
Abstract
Sun’iy intellekt (AI), katta ma’lumotlar tahlili va kiberxavfsizlik zamonaviy auditorlik kasbini tez o‘zgartirmoqda. Ushbu maqola AI tomonidan boshqariladigan mashinani o‘rganish modellari qanday qilib firibgarlikni aniqlashni yaxshilashi, tranzaktsiyalarni yozishni avtomatlashtirishi va elektron pochta xabarlari, ijtimoiy media va audio yozuvlar kabi tuzilmagan ma’lumotlarni tahlil qilishga imkon berishini o‘rganadi. Bundan tashqari, katta ma’lumotlar texnologiyalari, jumladan RFID, GPS va sensorga asoslangan ma’lumotlar oqimlari - auditorlarga real vaqt rejimida monitoring qilish imkoniyatlari va an’anaviy moliyaviy yozuvlardan tashqari boyroq auditorlik dalillarini taqdim etadi. Shu bilan birga, kiberxavfsizlik muhim muammo sifatida paydo bo‘ladi, chunki tashkilotlar o‘zlarining raqamli aktivlari, moliyaviy tizimlari, intellektual mulki va operatsion uzluksizligiga tahdidlar ortib bormoqda. Tadqiqot shuni ko‘rsatadiki, ushbu uchta ustunning integratsiyasi auditorlarning rolini tubdan qayta belgilaydi, ularning diqqatini muntazam ma’lumotlarni qayta ishlashdan yuqori darajadagi analitik mulohazalar, xavflarni baholash va tobora raqamli muhitda strategik qarorlar qabul qilishga o‘tkazadi.
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