USE OF ARTIFICIAL INTELLIGENCE IN FINANCIAL MANAGEMENT OF AN ENTERPRISE IN THE CONDITIONS OF ENSURING ECONOMIC SECURITY

Abstract

The article focuses on the study of the use of artificial intelligence (AI) in enterprise financial management under the conditions of ensuring their economic security. In the context of the digitalization of the economy, the integration of innovative technologies into enterprises' financial processes has become not only a trend but also a necessity for enhancing competitiveness and protection against external and internal threats. The purpose of the article is to identify the opportunities, limitations, and risks of applying AI technologies in financial management while considering the aspects of economic security. The research methodology is based on general scientific methods of analysis and synthesis, a systematic approach, empirical research methods, including the analysis of contemporary case studies.

The research results show that the use of AI significantly improves the efficiency of financial planning, optimizes budgeting processes, enhances decision-making quality, and reduces the level of financial risks. At the same time, the implementation of AI is accompanied by threats such as financial data leakage, increased vulnerability of information systems, and the risk of algorithm malfunction under insufficient control. The scientific novelty of the study lies in identifying and systematizing the risks arising from the integration of artificial intelligence technologies into enterprises' financial activities, as well as in proposing approaches to managing these risks from the standpoint of economic security.

The practical significance of the work is the development of recommendations for enterprises on the effective and safe implementation of AI technologies in financial management, taking into account the characteristics of the economic environment and the internal structure of the organization. The article uses open data obtained using the analytical tool YouControl. For a practical experiment, ChatGPT from OpenAI and Bard from Google were selected as the most popular generative models.

The proposed approaches can be used by heads of financial departments, digital transformation consultants, and risk management specialists in developing strategies for adaptation to the new conditions of the digital economy.