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AI Could Become a Tool for Fraudsters

September 26, 2026
Intelligence That Works

Human judgment is the final line of defense against loopholes

Artificial intelligence (AI) enhances efficiency, allows professionals to focus more on strategy, and enables faster data analysis, pattern recognition, and real-time monitoring. But it introduces risks such as false positives, system manipulation, and AI-assisted fraud.

Frank Dery explores how AI has transformed forensic accounting while emphasizing the continued importance of the human element.

Vorapong Sutanont applies this context to Thailand and explains where AI stumbles and humans still must lead in forensic investigations.

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