АРХІТЕКТУРА ІНТЕЛЕКТУАЛЬНОЇ ФІНАНСОВОЇ ІНФОРМАЦІЙНОЇ СИСТЕМИ НА ОСНОВІ ТЕХНОЛОГІЙ ШТУЧНОГО ІНТЕЛЕКТУ

Abstract

The rapid digitalization of the economy and the development of artificial intelligence, machine learning, big data, and advanced analytics technologies necessitate the transformation of approaches to the generation, processing, and use of financial information. Under modern conditions, financial information has become one of the key strategic resources of an enterprise. At the same time, the efficiency of its processing directly affects the quality of financial management, the level of risks, and the competitiveness of business entities. At the same time, existing financial information systems are often characterized by fragmentation, insufficient integration, and limited use of intelligent technologies, creating a need for new conceptual approaches to their design. The purpose of this article is to develop a conceptual model of an Intelligent Financial Information System (IFIS) based on artificial intelligence technologies and to identify its key architectural components, operating principles, and areas of practical application in managing an enterprise’s financial activities. The study employs methods of theoretical generalization, systems analysis, logical modeling, comparative analysis, and information systems architectural design. The theoretical foundation of the research is based on contemporary studies addressing the digital transformation of finance, the application of artificial intelligence in financial management, the development of financial information systems, and intelligent analytics. The article systematizes current approaches to applying artificial intelligence in finance and financial management. An original definition of an Intelligent Financial Information System is proposed as an integrated digital environment that combines artificial intelligence, machine learning, big data technologies, robotic process automation, and cloud services to automate the processing of financial information, financial analysis, forecasting, and decision support. A conceptual model of an Intelligent Financial Information System is developed, comprising a user layer, a presentation and visualization layer, an intelligent processing and financial analytics layer, a data layer, an infrastructure layer, a governance and support layer, and an integration layer connected to external information systems. The functional purpose of each layer is defined, and their interrelationships within a unified financial information environment are substantiated. The scientific novelty of the study lies in the development of a conceptual architecture of an Intelligent Financial Information System that integrates advanced artificial intelligence technologies and financial analytics tools to support automated financial information management and financial decision-making. The proposed model provides a methodological foundation for the digital transformation of enterprise financial management. Its implementation can improve the quality of financial information, enhance the effectiveness of financial control, increase forecasting accuracy, facilitate the timely identification of risks, and strengthen the validity of managerial decisions. At the same time, the practical implementation of the model requires addressing issues related to information security, integration with existing systems, data quality, and the development of personnel digital competencies.