SMART AUDIT AGENTIC AI: AUTONOMOUS RECOVERY OF HIDDEN PROFITS FROM INVOICE OVERSIGHTS

Abstract

The introduction of Agentic Artificial Intelligence (AI) into financial audit services represents a paradigm shift in how organizations identify and recover hidden gains from invoice oversights. Agentic AI systems are autonomous and goal-oriented, in contrast to traditional AI models, which are typically characterized by teamwork, expertise, and assistance. These systems recognize and address financial anomalies in real time, enhancing oversight beyond the capabilities of conventional models.

This review explores the application of Agentic AI in intelligent auditing, with a focus on its potential to revolutionize oversight detection, regulatory compliance, fraud mitigation, and co-creation of value. Drawing on a collection of up-to-date scholarly sources, the paper provides a comprehensive evaluation of the contributions made by cloud-based infrastructures and smart enterprise ecosystems in enhancing audit effectiveness and risk management for such agents.

It also delves into ethical frameworks, system auditing, and lifecycle integration at an industry-wide level, concluding with a forward-looking perspective on the future adoption and scalability of the model across the sector. This analysis demonstrates that Agentic AI is not merely a technological advancement but also a strategic asset in the context of modern financial regulation.