The Impact Of Digitalization Processes In Financial Authorities On Financial Oversight
DOI:
https://doi.org/10.55640/jme-05-11-12Keywords:
Digitalization, financial oversight, electronic reporting, digital audit, Big DataAbstract
This article examines the impact of digitalization processes within financial oversight bodies — specifically through electronic reporting, digital audit, Big Data-based control and the application of Artificial Intelligence (AI) in financial monitoring. The study analyses how these technologies transform the effectiveness, transparency, and timeliness of financial control, reduce errors and fraud, and enhance risk detection capabilities. Based on a review of recent empirical studies and global practices, the article provides an integrative assessment of opportunities and challenges of digital financial oversight, with special reference to both international experience and the context of transition economies like Uzbekistan.
Downloads
References
Shaikh, S. (2025). Balancing Innovation and Oversight: AI in the U.S. Treasury and IRS: A Survey. arXiv preprint arXiv:2509.16294.
Hemati, H., Schreyer, M. & Borth, D. (2021). Continual Learning for Unsupervised Anomaly Detection in Continuous Auditing of Financial Accounting Data. arXiv preprint arXiv:2112.13215.
Schreyer, M., Sattarov, T. & Borth, D. (2022). Federated and Privacy Preserving Learning of Accounting Data in Financial Statement Audits. arXiv preprint arXiv:2208.12708.
Bizarro, P. A., Crum, E., & Nix, J. (2019). The Intelligent Audit. ISACA Journal, 6.
Nguyen, T. H., Abu Afifa, M., Vo Van, H., & Duong Van, B. (2025). Artificial intelligence in accounting, risk management, sustainable competitiveness and managerial IT infrastructure: a moderation-mediation model. Cybersecurity: Education, Science, Technique, № 29.
“Effects of information and technology application in audits and digital economy on enterprise risk management level.” (2025). Finance Research Letters, 73, 106593.
“Evaluation method of e-government audit information based on big data analysis.” (2025). Systems and Soft Computing, 7, 200256.
To’qliyev, A. (2025). Sanoatda rivojlanish kafolati: moliyaviy boshqaruvni raqamli transformatsiya orqali avtomatlashtirish. Journal article.
Abduhamidov, A. (2025). Reforming the Bank Audit System with Digital Technologies. University Research Base.
Ochilov, I. K. (2025). Davlat sektorida audit jarayonlarini avtomatlashtirish: xatoliklarni minimallashtirish va mehnat resurslarini optimallashtirish strategiyalari. Journal of Universal Science Research, 3(4), 280–290.
Article (2025). O‘zbekistonda raqamli iqtisodiyot sharoitida moliyaviy nazoratni takomillashtirish yo‘llari. PhoenixPublication, Vol. 2 No. 9.
Avilov, N. Y. (2025). Impact of digital transformation on accounting and audit in Uzbekistan: efficiency and challenges. The Innovation Economy.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Yulduz Azizovna Alimdjanova
This work is licensed under a Creative Commons Attribution 4.0 International License.
Individual articles are published Open Access under the Creative Commons Licence: CC-BY 4.0.
