Ethical and Corporate Social Responsibility: Implications of Artificial Intelligence Application for the Detection and Prevention of Financial Fraud

Artificial Intelligence (AI) has experienced rapid penetration in our society, playing a crucial role in everyday analysis and decision making. AI integration in the financial field stands out as one of the most advanced, especially in terms of financial fraud detection and prevention. Yet, this rapid evolution of the sector brings with it several ethical and corporate social responsibility (CRS) challenges that have not yet been properly explored. This analysis provides the essential principles for understanding the use of AI in the detection of financial fraud, assessing its effectiveness, and examining the tools used to understand the conceptual framework within which ethics and CRS are defined in the application of AI. A comprehensive review of the ethical and CRS challenges inherent in the use of AI in the detection and prevention of financial fraud is conducted, along with an analysis of the different perspectives. present in the academic literature on the subject. In addition, future research directions are proposed to address these issues more comprehensively and effectively.