Artificial intelligence (AI) is influencing every aspect of our lives, directly or indirectly. AI and “augmented intelligence” can help humans perform better at their tasks and be more efficient. AI-based solutions are becoming more common and affordable, with ChatGPT serving as a prominent recent example 我们将在下面更详细地探讨. Opportunities exist across different professions to apply AI, and tech-savvy leaders can create compelling use cases for AI so that mundane tasks can be offloaded to AI solutions, and human intelligence can focus more on critical and creative thinking.
近年来, the auditing profession has been leveraging innovative technologies and approaches from the digital world. 敏捷方法 that was primarily applied in software development practices are now being applied to an agile auditing approach. 技术能力, 比如大数据, are used to develop continuous auditing practices within organizations. Another AI application is Natural Language Processing (NLP)-based AI solutions, 比如Alexa, Siri, 谷歌的家, 等. These solutions can interpret natural human languages and respond accordingly. 在这篇博文中, we will be exploring the recent talk of the town, ChatGPT, and how a solution such as that can be leveraged in auditing.
经验ChatGPT
ChatGPT是一个聊天机器人，由OpenAI开发. GPT stands for Generative Pre-training Transformer, a language model that can generate human link text in a conversational context. 您可以通过以下方式体验ChatGPT:
- 访问ChatGPT的URL (http://chat.openai.com/)
- 注册OpenAI帐户
- Once you are in the ChatGPT window, type in your query or keywords. You can see how the chatbot responds to your question.
Using ChatGPT for Basic Audit Program Development
Audit program development is an inevitable part of audit engagement. What if AI tools can be leveraged to develop a base audit program? 这可以节省审计人员的时间, and auditors may need to only fine-tune the audit program if needed to fit their specific scope and objective. Here is an example of using ChatGPT to generate a basic IT general control audit program:
在审计中利用人工智能的潜在好处
AI and other emerging technologies can save valuable time and resources by offloading repetitive and mundane tasks from auditors. This can help auditors focus more on areas where creativity and critical thinking are important.
AI solutions not only assists experienced auditors. They can also be leveraged by junior auditors, both to save time and enhance knowledge faster and to further skillsets for existing and emerging practices and technologies. 另外, auditors can leverage AI solutions in enhancing auditing skills and knowledge on emerging technologies such as autonomous vehicles, 区块链, 各种连接设备, 等. AI can also assist the audit function in addressing skills gaps, 在某种程度上, through the dissemination of knowledge on specific subject matters.
Example of AI-Generated Audit Program for Emerging Technologies
Provided below is the audit program provided by ChatGPT for auditing autonomous vehicle CAN (Controller Area Network )
审计师应考虑的人工智能保障措施
AI solutions are as good as the training of the models and datasets used. Auditors need to be mindful of a few cautionary points while using AI solutions, such as:
- Public AI uses the data provided by users for further learnings. So, auditors should be cautious not to provide sensitive corporate or client information.
- 如果人工智能解决方案是在内部实现的, auditing functions need to ensure that the systems are trained well using adequate datasets and that the training is continuous.
- The audit programs provided by AI-enabled solutions should be reviewed and adjusted according to scope and objectives of the engagement.
- AI models must be re-trained with datasets so that the outputs can be further optimized.
前提是这些保障措施得到考虑, increasingly there will be use cases leveraging AI that can support internal audit functions by improving efficiency, 资源优化, 知识和技能发展. ChatGPT is a prime example that will be worth monitoring as the new year unfolds.
编者按: 有关更多AI资源， 了解ISACA 人工智能 Fundamentals Certificate.
