人工智能内部审计的流程设计和实现路径

Research on the process design and realization pathof artificial intelligence internal audit

人工智能技术的飞速发展,推动了智能审计变革。内部审计作为公司治理的基石之一和风险管理的第三道防线,亟需顺应时代发展趋势,与人工智能技术有效融合,提升内部审计评价并改善风险管理、内部控制和公司治理的功能。为推动企业经济的高质量发展,增加价值和改善运营。对人工智能内部审计在政策制定、理论研究和实践应用进行梳理,分析当前人工智能内部审计存在的问题,设计人工智能内部审计的框架流程,从政策法规、技术应用、人才培养、人机协同、安全防范等方面探索人工智能内部审计的实现路径。

The rapid development of artificial intelligence technology has promoted the change of intelligent audit.Internal audit,as one of the cornerstones of corporate governance and the third line of defense of risk management,needs to be effectively integrated with artificial intelligence technologyin accordance with the development trend of the times,so as to enhance internal audit evaluation and improve the functions of risk management,internal control and corporate governance.This article focuses on reviewing the internal audit of artificial intelligence in terms of policy and system,theoretical study and practical applications,analyzing the problems of the current artificial intelligence internal audit,designing framework process,and exploring artificial intelligence internal audit implementation path from five aspects including policy and law,technology implement,personnel training,man-machine cooperation and security protection.It aims at increasing value and improve operations,thereby promoting the high-quality development of the corporate economy.