人工智能协同审计

IF 4.1 3区 管理学 Q2 BUSINESS
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引用次数: 0

摘要

本文提出了人工智能协同审计的概念,强调审计领域中审计人员和基础模型的协作潜力。本文讨论了人类审计师与人工智能的未来关系和互动,想象了一种审计设置,在这种设置中,审计师的能力通过人工智能在各种审计任务中得到增强。为了体现这种共同引导的审计范式的潜力,我们使用思维链(Chain-of-Thought)提示对基础模型进行了系统的微调。这项研究展示了基础模型如何作为合作者灵活地与审计人员合作,使模型能够从指令中准确识别交易。本研究详细描述了制定的提示协议和 ChatGPT 生成的相应响应,确保了可重复性。我们将这项工作视为广泛实施协同引导审计的第一步,为更高效、更准确、更有洞察力的审计程序铺平道路。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Artificial intelligence co-piloted auditing

This paper proposes the concept of artificial intelligence co-piloted auditing, emphasizing the collaborative potential of auditors and foundation models in the auditing domain. The paper discusses the future relationship and interactions of human auditors and AI, imagining an audit setup where auditors’ capabilities are enhanced through artificial intelligence across a variety of audit tasks. To exemplify the potential of this co-piloted audit paradigm, we illustrate a systematic fine-tuning approach to foundation models using Chain-of-Thought prompting. This study showcases how foundation models can work as collaborators flexibly with auditors, enabling the model to accurately identify transactions from instructions. This study provides a detailed description of the formulated prompt protocols and the corresponding responses generated by ChatGPT, ensuring reproducibility. We envision this work as an initial step towards the widespread implementation of co-piloted auditing, paving the way for more efficient, accurate, and insightful audit procedures.

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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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