Research on the Application of Large Language Models in National Auditing
Large language model has strong natural language processing capabilities and has demonstrated excellent performance in official benchmark test.At present,national audit faces the challenges of large volume of unstructured data,few means and low efficiency.Large language model provides a new method and path for the intelligent audit.This paper briefly introduces the technical basis of large language models and the development status at home and abroad,discusses in detail the application prospect of building audit knowledge base based on general ability and developing audit intelligence tool based on reasoning abilities,deeply analyzes the organizational difficulties in industry implementation and the technical difficulties in application implementation,and puts forward the technical feasibility and implementation path.It has been demonstrated that,using unmarked audit industry data,unsupervised training can affect the weight of large language models,improve the intelligence level of general large language models in the audit industry,and that large language models have the potential to promote the intelligent transformation of auditing.From the practical perspective,this paper provides examples such as constructing government corpus,fine-tuning training and privatization deployment,and national audit application.