The Ideas and Practical Exploration of AI Smart Auditing Construction System
With the rapid development of Artificial Intelligence(AI)technology,especially breakthroughs in the field of large language models,the application of new technologies has penetrated various fields of many industries.It has become an important issue as to how to apply AI technology to empower auditing work,promote high-quality development of the auditing profession,and improve the efficiency,accuracy,and decision-making quality of auditing work.This paper aims to explore and introduce how to build an AI smart auditing system with large language models technology at its core.By applying the capabilities of auditing large language models in understanding,dialogue,reasoning,and generation,it provides intelligent assistance in key processes of auditing work such as pre-audit preparation,on-site audit operations,audit project quality review,and post-audit evaluation.Through practical cases from the Audit Office of Guangxi,it showcases the thought process,methods,and innovations in the system construction process,offering a reference for the practical application of AI technology in the auditing field.
AI smart auditing systemlarge language modelsaudit expert systemsintegration framework