AIGC技术在国家审计中的应用

Research on the Application of AIGC Technology in National Audit

当前AIGC技术展现出巨大潜力,并逐步影响多个领域的发展。国家审计面临数据量大、信息处理复杂和效率需求高的挑战,应用AIGC技术提升审计智能化水平成为审计数智化转型的重点方向。本文讨论了AIGC在审计计划、审计实施、审计报告及审计整改等阶段的具体应用,通过构建审计知识库与WPS审计助手应用原型,实现了法规、政策、审计成果等知识的智能化存储、检索与应用。结果显示,“开源大语言模型+检索增强生成技术”模式有助于降低开发成本,提升审计专业内容的生成质量,为国家审计的智能化转型提供了实践方案。本文从制定AIGC应用的成本、质量和效率评估标准,加强国家审计AIGC应用的顶层设计与共享协同等方面提出了推进AIGC技术在国家审计领域应用的对策建议。

Currently,AIGC technology shows immense potential and is gradually influencing the development of various fields.National audit faces challenges such as large data volumes,complex information processing,and high efficiency requirements.Applying AIGC technology to enhance the intelligence level of auditing has become a key direction for the digital transformation of auditing.This paper discusses the specific applications of AIGC in audit planning,audit implementation,audit reporting,and audit rectification stages.By constructing an audit knowledge base and a WPS audit copilot application prototype,the intelligent storage,retrieval,and application of regulations,policies,and audit results have been realized.The results show that the"open-source large language model+retrieval augmented generation technology"mode helps reduce development costs while improving the quality of generated audit professional content,providing a practical solution for the intelligent transformation of national audit.This paper proposes countermeasures of promoting AIGC technology application in national audit from the perspectives of establishing cost,quality,and efficiency evaluation standards for AIGC applications,and strengthening the top-level design and collaborative sharing of AIGC applications in national audit.