Artificial intelligence (AI) has emerged as a game-changer in the public sector that is significantly improving financial accountability and governance. The implementation of AI technologies can lead to improved decision making, more efficient operations, and increased accountability and transparency in financial operations. For example, the integrity of financial systems has been notably enhanced through the application of artificial intelligence in areas such as fraud detection, regulatory compliance, and risk assessment. However, the implementation of artificial intelligence systems also introduces some challenges, including the need for strong frameworks to ensure accountability and trust in these systems, as well as ethical considerations and problems related to data governance. Furthermore, integrating artificial intelligence within the public sector needs a comprehensive strategy that involves ethical considerations and scientific progress.

        It is important to address potential issues that are related to algorithmic bias, lack of transparency, and accountability in order to build public trust in government operations that are driven by AI. Therefore, it is important to develop ethical guidelines and governance frameworks that guide the appropriate use of artificial intelligence in financial decision making, ensuring that these technologies serve the public good. The relationship between AI, financial responsibility, and governance is a key area for the formulation of policies, as governments seek to use the potential of AI while maintaining democratic values and public trust.

Ceray Aldemir and Tuğba Uçma Uysal. Artificial Intelligence for Financial Accountability and

Governance in the Public Sector: Strategic Opportunities and Challenges.

Internet: < www.mdpi.com> (adapted).