Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company
以大型能源公司Uniper为例，探讨了ChatGPT在内部审计准备、现场工作和报告中的实际应用，发现效率提升50%至80%，并分析了相关风险与最佳实践，对审计从业者和研究者均有参考价值。
SYNOPSIS We discuss how the internal audit function (IAF) of a large multinational energy company, Uniper, is using ChatGPT to enhance internal auditing tasks. We investigate the benefits and challenges of integrating ChatGPT into internal audit processes and assess internal auditors’ perception of the impact on the efficiency and effectiveness of the IAF. Uniper has implemented ChatGPT into audit preparation, fieldwork, and audit reporting tasks. Based on initial tests, the IAF estimates efficiency gains ranging from 50 to 80 percent for various processes. We report key risks and challenges associated with using ChatGPT in internal auditing and identify key practices and rules adopted by Uniper for using ChatGPT. This study should help practitioners learn how ChatGPT can aid in auditing and help inform researchers about this emerging technology.