分析人工智能在 IT 审计中的作用:当前实践与未来展望

Uzoamaka Iwuanyanwu, Apeh Jonathan Apeh, Olubukola Rhoda Adaramodu, Evelyn Chinedu Okeleke, Ololade Gilbert Fakeyede
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引用次数: 0

摘要

本研究论文探讨了将人工智能(AI)融入信息技术(IT)审计的问题,分析了当前的实践、培训要求和前景。文献综述追溯了信息技术审计的历史演变,强调了人工智能的变革性影响。关于培训和技能要求的讨论概述了审计人员不断演变的角色以及使其具备基本能力的战略。建议强调持续学习、道德考量和协作,展望未来,审计人员将善于利用人工智能来提高组织内信息技术审计的效率和战略价值:人工智能、信息技术审计、IT 治理、机器学习、审计实践、技能发展
本文章由计算机程序翻译,如有差异,请以英文原文为准。
ANALYZING THE ROLE OF ARTIFICIAL INTELLIGENCE IN IT AUDIT: CURRENT PRACTICES AND FUTURE PROSPECTS
This research paper explores the integration of Artificial Intelligence (AI) into Information Technology (IT) audits, analyzing current practices, training requirements, and prospects. The literature review traces the historical evolution of IT audits, emphasizing the transformative impact of AI. The discussion on training and skill requirements outlines the evolving role of auditors and the strategies for equipping them with essential competencies. Recommendations emphasize continuous learning, ethical considerations, and collaboration, envisioning a future where auditors adeptly leverage AI to enhance the efficiency and strategic value of IT audits within organizations Keywords: Artificial Intelligence, Information Technology Audits, IT Governance, Machine Learning, Auditing Practices, Skill Development
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