turanВестник университета «Туран»Bulletin of "Turan" University1562-29592959-1236Университет «Туран»10.46914/1562-2959-2025-1-1-372-387turan-4531Research ArticleТРИБУНА МОЛОДОГО ИССЛЕДОВАТЕЛЯPLATFORM OF YOUNG RESEARCHERЭкономические последствия технологических инноваций в форенсик аудите: повышение финансовой честности и корпоративного управленияEconomic implications of technological innovations in forensic audit: enhancing financial integrity and corporate governancehttps://orcid.org/0009-0001-7955-211XКидирмаганбетоваА. И.KidirmaganbetovaA. I.

докторант

г. Алматы

PhD student

Almaty

cg.anar.ik@gmail.comhttps://orcid.org/0000-0002-3053-8085БагиенскаА.BagieńskaA.

PhD., профессор

г. Белосток

PhD, professor

Bialystok

a.bagienska@pb.edu.plКазахский национальный университет им. aль-ФарабиКазахстанAl-Farabi Kazakh National universityKazakhstanБелостокский технический университетПольшаBialystok University of TechnologyPoland20252503202501372387Copyright © Кидирмаганбетова А.И., Багиенска А., 20252025Кидирмаганбетова А.И., Багиенска А.Kidirmaganbetova A.I., Bagieńska A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.turan-edu.kz/jour/article/view/4531

В статье рассматриваются инновационные подходы в форенсик (судебном) аудите и их влияние на выявление и предотвращение финансового мошенничества. Современные технологии, такие как анализ больших данных, машинное обучение и блокчейн, трансформируют традиционные методы аудита, обеспечивая более высокую точность и эффективность при выявлении аномалий в финансовой отчетности. Однако с внедрением этих технологий возникают определенные проблемы, включая потребность в квалифицированном персонале, высокие затраты на технологии и проблемы с интеграцией новых методов в существующие процессы. Целью исследования является анализ преимуществ и недостатков использования цифровых технологий в форенсик аудите, оценка их влияния на процесс выявления финансовых искажений, а также раскрытие экономического эффекта от применения таких технологий. Основываясь на анализе реальных кейсов и применении методологии, основанной на сравнительном анализе традиционных и инновационных подходов, авторы статьи дают рекомендации для практикующих специалистов в области аудита и управления рисками. Результаты исследования подчеркивают важность адаптации к новым технологиям и предлагают пути решения возникающих проблем, которые могут помочь повысить доверие к финансовой отчетности и улучшить корпоративное управление. Статья имеет практическое значение для аудиторских фирм, компаний и исследователей, интересующихся современными тенденциями в области форенсик (судебном) аудита и борьбы с финансовым мошенничеством.

The article discusses innovative approaches in forensic audit and their impact on the detection and prevention of financial fraud. Modern technologies such as big data analytics, machine learning and blockchain are transforming traditional auditing methods, providing higher accuracy and efficiency in identifying anomalies in financial statements. However, with the introduction of these technologies, certain challenges arise, including the need for qualified personnel, high technology costs and problems integrating new methods into existing processes. The purpose of the is to analyse the advantages and disadvantages of using digital technologies in forensic auditing, assess their impact on the process of detecting financial misstatements, as well as disclose the economic effect of using such technologies. Based on the analysis of real-world cases and the application of a methodology based on a comparative analysis of traditional and innovative approaches, the article provides recommendations for practitioners in the field of audit and risk management. The results of the study emphasize the importance of adapting to new technologies and suggest ways to solve emerging problems, which can help increase confidence in financial reports and improve corporate governance. The article is of practical importance for audit firms, companies and researchers interested in current trends in forensic auditing and the fight against financial fraud.

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The authors declare that there are no conflicts of interest present.