Research on the Application of AIGC Technology in National Audit
Currently,AIGC technology shows immense potential and is gradually influencing the development of various fields.National audit faces challenges such as large data volumes,complex information processing,and high efficiency requirements.Applying AIGC technology to enhance the intelligence level of auditing has become a key direction for the digital transformation of auditing.This paper discusses the specific applications of AIGC in audit planning,audit implementation,audit reporting,and audit rectification stages.By constructing an audit knowledge base and a WPS audit copilot application prototype,the intelligent storage,retrieval,and application of regulations,policies,and audit results have been realized.The results show that the"open-source large language model+retrieval augmented generation technology"mode helps reduce development costs while improving the quality of generated audit professional content,providing a practical solution for the intelligent transformation of national audit.This paper proposes countermeasures of promoting AIGC technology application in national audit from the perspectives of establishing cost,quality,and efficiency evaluation standards for AIGC applications,and strengthening the top-level design and collaborative sharing of AIGC applications in national audit.
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