Artificial intelligence and Big Data as tools to prevent financial risks in government accounting in the public sector of Ourense
DOI:
https://doi.org/10.51247/pdlc.v7iEspecial1.903Keywords:
Governmental accounting, Artificial Intelligence, Big Data, Financial Risk, Public SectorAbstract
The increasing digitization of the non-financial public sector has generated new challenges for government accounting, related to the increased volume of data, the need to strengthen transparency, improve institutional control, and prevent financial risks. In this context, this research aimed to analyze how artificial intelligence (AI) and Big Data can contribute to mitigating financial risks in government accounting, considering ethical and institutional aspects. Methodologically, a qualitative, documentary, and descriptive study was conducted, with a non-experimental, cross-sectional design. Data collection was carried out through systematic document review and semi-structured interviews. The documentary sample included scientific articles, technical reports, regulations, and institutional publications related to artificial intelligence, Big Data, government accounting, public auditing, and financial risks. Ten experts in government accounting, public auditing, and digital transformation, selected through purposive sampling, also participated. The results show that the integration of artificial intelligence facilitates the early identification of irregularities, anomalous patterns, and potential fraud through alert systems and monitoring of financial transactions, without replacing professional judgment. Furthermore, Big Data strengthens the analysis of large volumes of economic, financial, accounting, and budgetary information, improving transparency, accountability, and decision-making. It is concluded that the integration of these technologies constitutes an effective tool for the proactive management of financial risks, provided that compliance with ethical principles, information security, data quality, and institutional responsibility are guaranteed.
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