VEŠTAČKA INTELIGENCIJA – SAVEZNIK ILI PROTIVNIK U PROCESU OTKRIVANJA PREVARA

Abstract

The emergence and application of artificial intelligence in the modern business environment are no longer a novelty; rather, they have become routine and, in some sectors, indispensable. Despite the numerous advantages that artificial intelligence has brought to contemporary business practices, it has also created significant “potential” for new types of fraud. Nevertheless, its application has led to the development of new techniques for detecting and preventing fraud in corporate operations. Artificial intelligence plays a particularly important role in the field of detecting fraud, where it is used to analyze large volumes of data, identify suspicious patterns (so-called red flags indicating potential fraud), and enhance the efficiency of investigative procedures. The aim of this paper is to examine whether artificial intelligence represents an ally or a potential adversary in the process of fraud detection. The paper analyzes the advantages of applying artificial intelligence, such as data processing speed, reduction of human error, and improved predictive capabilities, as well as new types of fraud that have emerged through its use. The analysis seeks to demonstrate that artificial intelligence, when applied properly and responsibly, can serve as a powerful ally in the detection and prevention of fraud, while its uncontrolled use may give rise to new forms of fraud and manipulation.