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The application of artificial intelligence in auditing: Looking back to the future

机译：人工智能在审计中的应用：展望未来

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摘要

ICT-based decision aids are currently making waves in the modern business world simultaneously with increased pressure on auditors to play a more effective role in the governance and control of corporate entities. This paper aims to review the main research efforts and current debates on auditors' use of arti ficial intelligent systems, with a view to predicting future directions of research and software develop ment in the area. The paper maps the development process of artificial intelligent systems in auditing in the light of their identified benefits and drawbacks. It also reviews previous research efforts on the use of expert systems and neural networks in auditing and the implications thereof. The synthesis of these previous studies revealed certain research vacuum which future studies in the area could fill. Such areas include matching the benefits of adopting these intelligent agents with their costs, assessing the impact of artificial intelligence on internal control systems' design and monitoring as well as audit com mittees' effectiveness, and implications of using such systems for small and medium audit firms' opera tions and survival, audit education, public sector organisations' audit, auditor independence and audit expectations-performance gap.
机译：当前，基于ICT的决策辅助工具正在现代商业世界中掀起波澜，与此同时，越来越多的审计师要求其在公司实体的治理和控制中发挥更有效的作用。本文旨在回顾主要的研究工作和当前关于审计员使用人工智能系统的争论，以预测该领域研究和软件开发的未来方向。本文根据已确定的优缺点，绘制了审计中人工智能系统的发展过程图。它还回顾了以前有关在审计中使用专家系统和神经网络的研究工作及其含义。这些先前研究的综合揭示了一定的研究真空，该领域的未来研究可以填补这一空白。这些领域包括使采用这些智能代理的收益与其成本相匹配，评估人工智能对内部控制系统的设计和监控以及审计委员会的有效性的影响，以及对中小型审计公司使用此类系统的含义'运营与生存，审计教育，公共部门组织的审计，审计师独立性和审计期望与绩效之间的差距。

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