APPLICATION OF NEURAL NETWORKS AND BIG DATA TECHNOLOGIES IN DETECTING ANOMALIES IN FINANCIAL STATEMENTS

This study explores the application of neural networks and Big Data technologies in detecting anomalies in financial statements. The research focuses on developing countries, particularly Uzbekistan, where the accuracy, transparency, and reliability of financial reporting need improvement. The study analyzes the advantages and limitations of artificial intelligence models and their practical significance for government agencies, banks, and foreign investors. Furthermore, the research highlights how neural networks can identify unusual financial patterns early, facilitating faster decision-making. Key words: financial statements, anomaly, neural networks, Big Data, artificial intelligence, financial analysis