SPECIFIC FEATURES OF BUILDING INTERNAL FINANCIAL CONTROL FRAMEWORK AND ARTIFICIAL INTELLIGENCE IMPLEMENTATION IN A COMMERCIAL BANK

  • Tatiana Podolskaya Russian Presidential Academy of National Economy and Public Administration under the President of the Russian Federation, Rostov-on-Don
  • Ludmila Tomashevskaya Russian Presidential Academy of National Economy and Public Administration under the President of the Russian Federation, Rostov-on-Don
  • Andrey Sidelnikov Russian Presidential Academy of National Economy and Public Administration under the President of the Russian Federation, Rostov-on-Don
  • Lina Gelashvily Russian Presidential Academy of National Economy and Public Administration under the President of the Russian Federation, Rostov-on-Don
Keywords: commercial bank, internal financial control, artificial intelligence, bank risks, economic security, Sberbank, Russia

Abstract

The article is dedicated to the analysis of principles and procedures for building internal financial control in a commercial bank. The practice of internal financial control is considered on the example of Sberbank (Russia). The authors outlined the prospects for introduction of computer audit and the use of artificial intelligence to ensure the security of commercial banks in Russia and other countries.

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Author Biographies

Tatiana Podolskaya, Russian Presidential Academy of National Economy and Public Administration under the President of the Russian Federation, Rostov-on-Don

is a candidate of economical sciences (since 2003); associate professor of department of international economy in Russia Presidential Academy of National Economy and Public Administration, Rostov-on-Don, Russia. Scientific interests are concentrated around international financial system, government and international regulation of global finance market.

Ludmila Tomashevskaya, Russian Presidential Academy of National Economy and Public Administration under the President of the Russian Federation, Rostov-on-Don

Candidate of Philological Sciences, Associate Professor in Russia Presidential Academy of National Economy and Public Administration, Rostov-on-Don, Russia. The areas of scientific interest include Language Theory (Lexicology, Semasiology).

Andrey Sidelnikov, Russian Presidential Academy of National Economy and Public Administration under the President of the Russian Federation, Rostov-on-Don

Candidate of Economic Sciences, Associate Professor of Department of International Economic Relations of South-Russian Institute of Management of Russian Presidential Academy of National Economy and Public Administration, Rostov-on-Don, Russia. His scientific interests include insurance, world and national economy, state administration. He completed practice work as a head of department in one of the largest Russian insurance company and regional administration.

Lina Gelashvily, Russian Presidential Academy of National Economy and Public Administration under the President of the Russian Federation, Rostov-on-Don

Researcher in South-Russian Institute of Management of Russian Presidential Academy of National Economy and Public Administration, Rostov-on-Don, Russia. Scientific interests^ international finance, banking, financial institutes

References

Dikunova, M.S., Brovko, S.A. & Dikunov, S.A. (2016). Management control: content and basic requirements. Social sciences, 1 (11).

Experts (2020). The number of cyber attacks increased by 54% over the year. Available online at: https://www.banki.ru/news/lenta/?id=10936945 [in Russian].

Information security in financial institutions (2020). Available online at: http://www.jet.msk.su/services/informatsionnaya-bezopasnost/otraslevye-resheniya/informatsionnaya_bezopasnost_v_finansovykh_organizatsiyakh.

Zhdanov, Yu. (2020). The expert estimated the losses of the global economy from cyber attacks by 2030. Available online at: https://www.banki.ru/news/lenta/?id=10936434 [in Russian]

Khudashova, A.I. (2016). Management control of normal enterprise activities. Risk management in agro-industrial complex, 4, 106-114.

Kovaleva, O. (2020). Areas where banks are already using artificial intelligence. Available online at: http://rb.ru/opinion/ai-banks [in Russian].

Podolskaya, T. et al. (2019). Features ensuring financial control in a commercial bank: Russian and foreign experience. The EUrASEANs: Journal on Global Socio-Economic Dynamics, 2(15).

Sberbank with the help of AI will predict the revenue of any company in Russia (2020). Available online at: https://habr.com/ru/news/t/460293 [in Russian].

What is Artificial Intelligence? (2007). Available online at: http://www-formal.stanford.edu/jmc/whatisai/.

Abstract views: 173
PDF Downloads: 103
Published
2021-07-31
How to Cite
Podolskaya, T., Tomashevskaya, L., Sidelnikov, A., & Gelashvily, L. (2021). SPECIFIC FEATURES OF BUILDING INTERNAL FINANCIAL CONTROL FRAMEWORK AND ARTIFICIAL INTELLIGENCE IMPLEMENTATION IN A COMMERCIAL BANK. The EUrASEANs: Journal on Global Socio-Economic Dynamics, (4(29), 98-104. https://doi.org/10.35678/2539-5645.4(29).2021.98-104