Hanchi Gu , Marco Schreyer , Kevin Moffitt , Miklos Vasarhelyi
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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.
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.