NEXT-GENERATION INTELLIGENT AUDIT: INNOVATIVE TRANSFORMATION AND STRATEGIC EVOLUTION OF FINANCIAL CONTROL THROUGH AI, XAI, AND AUTONOMOUS DIGITAL PLATFORMS

This study offers an in-depth analysis of the next-generation intelligent audit concept—a financial control system that integrates artificial intelligence (AI), autonomous digital platforms, Explainable AI (XAI), and large language models (LLM). An innovative approach to implementing Audit-as-a-Service (AaaS), specifically tailored to the needs of small and medium-sized enterprises (SMEs), is described. The focus is placed on platform architecture, AI model transparency, personalized analytics, as well as automation of compliance processes and enhancing the strategic value of managerial decision-making. This paper was published in two different conference proceedings. This Zenodo record corresponds to the version presented at IX CISP Conference «SCIENCE OF POST-INDUSTRIAL SOCIETY: GLOBALIZATION AND TRANSFORMATION PROCESSES», 2025. For the alternative publication, see DOI: 10.36074/logos-05.09.2025.026