This paper proposes the concept of artificial intelligence co-piloted auditing, emphasizing the collaborative potential of auditors and foundation models in the auditing domain. The paper discusses the future relationship and interactions of human auditors and AI, imagining an audit setup where auditors’ capabilities are enhanced through artificial intelligence across a variety of audit tasks. To exemplify the potential of this co-piloted audit paradigm, we illustrate a systematic fine-tuning approach to foundation models using Chain-of-Thought prompting. This study showcases how foundation models can work as collaborators flexibly with auditors, enabling the model to accurately identify transactions from instructions. This study provides a detailed description of the formulated prompt protocols and the corresponding responses generated by ChatGPT, ensuring reproducibility. We envision this work as an initial step towards the widespread implementation of co-piloted auditing, paving the way for more efficient, accurate, and insightful audit procedures.

中文翻译：

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人工智能副驾驶审计


本文提出人工智能协同审计的概念，强调审计员与基础模型在审计领域的协作潜力。本文讨论了人类审计员与人工智能的未来关系和互动，设想了一种审计设置，通过人工智能在各种审计任务中增强审计员的能力。为了举例说明这种协同引导审计范式的潜力，我们展示了一种使用思想链提示对基础模型进行系统微调的方法。这项研究展示了基础模型如何作为协作者与审计员灵活地合作，使模型能够根据指令准确识别交易。本研究详细描述了制定的提示协议和 ChatGPT 生成的相应响应，确保了可重复性。我们预计这项工作是广泛实施协同审计的第一步，为更高效、更准确和更有洞察力的审计程序铺平道路。