ASSOCIATIVE RULES AS A TOOL FOR IDENTIFYING ACCOUNTING ERRORS

In the modern world, where effective management of financial resources is a crucial factor for the successful operation of enterprises, accounting becomes an essential component. The accuracy of accounting for economic transactions is recognized not only from the perspective of internal management but also for maintaining the stability and reputation of a business entity in the market. Errors in accounting can lead to serious financial problems, so the detection and correction of these errors are important tasks for professional accountants and auditors. There are situations where errors can go unnoticed due to the volume and complexity of accounting information. Associative rules based on the analysis of accounting data can help address this issue. This article aims to explore contemporary algorithms for discovering associative rules and analyze their application in the accounting of a specific enterprise. The research results indicate that the search for associative rules is an effective tool for identifying errors in accounting, helping to ensure the accuracy and reliability of accounting information. The analysis of associative rules for accounting data of Kyivkhlib highlights two important aspects to consider in internal auditing of the company's economic activities. The first is accounting errors, which may include incompatible transactions and the use of non-existent accounts. The second important aspect is questionable economic transactions, which may be potentially risky and require additional scrutiny and attention from internal audit services. Additionally, the possibility of accidental coincidences in accounting data should be considered, as this can lead to unreliable conclusions and distort the results of accounting. The article mentions the possibility of automating the process of error detection and control of accounting data in real-time using associative rules. It emphasizes that these rules can be tailored to the specific needs of the enterprise, making them a versatile tool for various sectors of economic activity. The article also highlights the potential for adapting fuzzy sets for processing accounting information, especially in situations with low data accuracy. To effectively use fuzzy sets in accounting, it is important to have the relevant knowledge and understanding of these methods, as well as consider the specific functioning of the enterprise.