人工智能技术本地化探索及在国家审计中的应用

Localization of Artificial Intelligence and Its Application to Government Audit

人工智能作为新质生产力的重要引擎,将为各行各业赋能,助力审计工作“强研究、提质效”,推进高质量发展。人工智能技术给审计工作带来了机遇与挑战。本文首先阐述人工智能的发展历程和最新趋势,回顾与审计相关的文献;论述本地私有化部署大模型及Agent应用、知识库构建及检索增强生成、视频目标检测、本地离线语音识别等人工智能技术探索,结果显示人工智能技术应用能够有效增加审计工作的深度和广度,提升工作效率;探讨当前人工智能在审计应用的难点,包括生态系统建设、数据利用及治理、安全风险等;进一步结合国家审计的现实基础和在数字中国背景下的工作需要,从加强顶层设计、审计人才培养、有序构建专业领域人工智能等方面展望人工智能技术在国家审计中的应用。

Artificial intelligence(Al),as an important engine of new quality productive forces,will empower various industries,help strengthen auditing research and improve audit quality and efficiency,and promote highquality development.The AI technology has brought opportunities and challenges to audit work.This paper first elaborates on the development history and latest trends of artificial intelligence,and reviews literature related to auditing.It then discusses the exploration of new AI technologies such as local privatization deployment models and agent applications,knowledge base construction and retrieval-augmented generation,video object detection,and local offline speech recognition.The results show that the application of AI technology can effectively increase the depth and breadth of audit work and improve work efficiency.The paper explores the current challenges in applying artificial intelligence in audit,including ecosystem building,data utilization and governance,AI performance,and security risks.The paper further combines the practical environment of government audit and the working needs against the backdrop of the Digital China initiative,and envisages the application of artificial intelligence technology to government audit from the aspects of strengthening top-level design,training audit talents,and developing AI in professional fields.