Economic implications of technological innovations in forensic audit: enhancing financial integrity and corporate governance

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.