INTELLIGENCE BASED ON OPEN SOURCES AND ARTIFICIAL INTELLIGENCE IN PUBLIC FINANCIAL CONTROL PRACTICE
Authors: Khmelkov Andrii 
Published: February 2025

The article attempts to develop scenarios and proposals for the use of network technologies and technologies based on Artificial Intelligence, primarily Open Source Intelligence (OSINT), by agents of the Institute of Financial Control in the audit process. The methodology of control and work with big data during the control process undergoes Author’s improvement. The author’s position on the place of artificial intelligence (AI) in the audit process is submitted.

The research was conducted in two planes: theoretical and applied.

In the theoretical plane, the role (use) of AI as a subject, on all possible scales or as a tool of a modern auditor, for working with big data (big data) at all component stages of such work is defined and investigated.

It is substantiated that in the theoretical plane: the role of AI in the audit process cannot be a subject. It is not appropriate to develop technologies that will allow a person to lose control and management of financial resources. AI should be included in the audit process only as a tool of a modern auditor, for working with big data (big data) for all the constituent stages of such work as a calculation and search tool.

In the applied plane, the scenarios of the participation (use) of AI in the audit process as a type of control method and as an element of modernization of the structure of the state financial control method were determined and investigated.

According to the conclusion in the applied plane: efforts to develop a scenario for the participation (use) of AI in the audit process as a type of control method are not appropriate, because such a type of control method will not have its own objective to control either the subject or the object of control, as other types of audit have it. This variety has only the nature of implementation ‒ with the help of software. The implementation mechanism cannot replace the purpose of the control measure. Therefore, the conclusion based on this scenario is that efforts to develop such a scenario are not appropriate.

Regarding the second possible scenario from the applied level of research, it is determined that such an approach will not directly change the practice of state financial control, but will make it modern and technological, i.e. meet the challenges of time. The way to implement this scenario is to propose to add the technology of work with data (especially big data) - Intelligence based on open sources or ‒ OSINT. The bottom line for this scenario is that this scenario is the most attractive. Its attractiveness lies in the fact that it combines results from two areas of research: theoretical and applied.

The result was an opportunity to implement technologies from the SAI arsenal and our proposed OSINT into the structure of the state financial control method and supplement and strengthen its control capacity, namely: the structural element "Methods of control" is supplemented by an additional "Professional method" ‒ "Interpretation of findings of artificial intelligence"; the structural element "Control techniques" is supplemented by an additional technique ‒ "Network control or Net Control"; the structural element "Control tools" is supplemented by an additional set of tools based on OSINT ‒ "Monitoring of the method of conducting the activity of the control object"; "Monitoring of the method of handling the subject of control" or by the shortened and generalized name ‒ "OSINT monitoring of the object and subject of control".