In accounting, AI performs best where large volumes of records must be reviewed and deviations from patterns identified. According to The Fintech Times, AI-based tools analyze expenses continuously, comparing not only amounts but also expense history, card transactions, vendor data and policy limit thresholds.
In practice this means detecting signals such as duplicate payments, unusual amounts, suspicious posting times or transactions that do not match a department’s normal profile. Complete Controller describes this as continuous monitoring of financial data and immediate flagging of deviations for review.
The effectiveness of this approach depends on three things: data quality, sensible escalation rules and a clear division of tasks between the system and humans. Complete Controller recommends first cleaning up data, starting with high-risk areas such as liabilities, payroll and expense reimbursements, and only then connecting the tool to the accounting platform.
This matters because AI does not replace substantive judgement. Financial Audit Expert distinguishes a “flag” as an alert generated by the system and a “discrepancy” as an error or abuse confirmed only by a human. This separation reduces the risk of automatically classifying anomalies as fraud without additional verification.
In the Polish context, AI is already used by tax administration as well. According to Księgowość24, KAS uses analytical systems that search data from JPK, e-financial statements, CEIDG and KRS, build risk profiles and indicate links between companies, contractors and partners.
Infor notes that combining AI with KSeF should facilitate spotting anomalies in industry data and selecting firms for audits, especially in areas prone to VAT carousel schemes and fake invoices. The implication for accounting teams is simple: the better the document order, the lower the risk that the system will mark an operation as unusual.
Lub System helps B2B companies implement AI, automation and IT solutions end-to-end - from strategy to deployment. See our services or get in touch to discuss your case.