人工智能在审计中的挑战与机遇：来自该领域的证据

IF 6 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2025-01-21 DOI:10.1016/j.accinf.2025.100734

Julia Kokina , Shay Blanchette , Thomas H. Davenport , Dessislava Pachamanova

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引用次数: 0

摘要

在本研究中，我们研究了大型会计师事务所在审计中采用人工智能（AI），重点是其挑战和机遇。之前的一些研究指出，由于监管和需要额外的保障措施，人工智能在审计中的采用被推迟了，而其他研究则记录了人工智能的广泛实施。为了解决这一分歧，我们与经验丰富的审计专业人员进行了22次访谈。我们发现，“简单的人工智能”技术，如从文件中提取关键数据和光学字符识别，在审计中得到了广泛应用，而“复杂的人工智能”工具才刚刚开发出来。我们发现RPA用于自动化重复的管理流程，而将RPA用于审计任务并不常见。我们还发现，采用人工智能的主要挑战与透明度和可解释性、人工智能偏见、数据隐私、稳健性和可靠性、对审计师过度依赖人工智能的担忧以及对人工智能指导的需求有关。我们根据我们的研究和其他领域的经验教训提出了解决这些挑战的想法。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Challenges and opportunities for artificial intelligence in auditing: Evidence from the field

In this study we research the adoption of artificial intelligence (AI) in auditing by large public accounting firms, with emphasis on its challenges and opportunities. Some previous studies point to delayed adoption of AI in auditing due to regulations and the need for additional safeguards while others document extensive AI implementation. To address this dissensus, we conducted 22 interviews with experienced audit professionals. We find that “simple AI” technologies such as key data extraction from documents and optical character recognition are used widely in audits while “complex AI” tools are only being developed. We find RPA is used to automate repetitive administrative processes while the use of RPA for audit tasks is not as common. We also find that the main AI adoption challenges are related to transparency and explainability, AI bias, data privacy, robustness and reliability, fear of auditor overreliance on AI, and the need for AI guidance. We present ideas for addressing these challenges based on our research and lessons from other fields.

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

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.