The Role of Integrating Data Mining Techniques and Accounting Information Systems in Enhancing the Detection of Errors and Misstatements in Financial Reports Amid Digital Transformation: An Applied Research on Sumer Trade Bank

The present research aims to highlight the role of integrating data mining techniques with accounting information systems in strengthening the ability of banking institutions to detect errors also misstatements in financial reports, particularly amid the accelerating digital transformation within the banking sector. The study's significance stems from the increasing deals for contemporary control techniques that complement technology developments also enhance the caliber also precision of financial data given to management also decision-makers. A sample of personnel with expertise in finance also IT were interviewed also given questionnaires as part of the study's field application at Sumer Trade Bank. Furthermore, an examination of the bank's accounting information systems was carried out. To locate possible inaccuracies in financial data, data analysis methods as well as pattern also anomaly detection approaches were used. The results indicated a meaningful statistical correlation between the use of data mining methods within accounting information systems also the improved capacity to identify inaccuracies also irregularities in financial statements. Based on these conclusion, the research suggests that Sumer Trade Bank carry out an incorporated digital transformation plan that include artificial information also data mining tools to bolster its accounting also financial supervision dealings, while also ensuring that staff receive the required instruction to apply these tools efficiently.