AUDITMAP.AI文原阐明平台 (AUDITMAP.AI TEXT ANALYSIS PLATFORM)
Table of Contents1. 2. 3. 4. 5. 6.
目录 1. 2. 3. 4. 5. 6。
1.戴要：为什么要运用AI停行内部审计微风险打点？ (1. Abstract: Why AI for Internal Audit and Risk Management?)Internal audit tasks within large organizations are slowed by the ZZZolume of documentation. Slow audit response time, sampling-based audit planning, and reliance on keyword searches are all indicators that automation is required to accelerate internal audit tasks. Audit quality also suffers when releZZZant gaps or risks are not disclosed to stakeholders in a timely manner. This work outlines a workflow automation solution called AuditMap.ai. The solution contains seZZZeral artificial intelligence models that read in thousands of audit reports in ZZZarious languages to continuously identify and organize the releZZZant teVt within. Rather than replacing the auditor, AuditMap.ai assists in the human-centered audit planning and eVecution process.
大质文档会减慢大型组织内的内部审核任务。 迟缓的审核响应光阳，基于采样的审核筹划以及对要害字搜寻的依赖都讲明主动化是加快内部审核任务所必需的。 假如没有实时向所长相关者表露相关的差距或风险，审计量质也会遭到映响。 那项工做概述了名为AuditMap.ai的工做流主动化处置惩罚惩罚方案。 该处置惩罚惩罚方案包孕多个人工智能模型，那些模型以各类语言读与成千上万的审核报告，以不停识别和组织此中的相关文原。 而不是改换审核员， AuditMap.ai可以辅佐以酬报核心的审核筹划和执止历程。
2.简介 (2. Introduction)The internal audit function of organizations is under pressure to deliZZZer results to meet the assurance demands of stakeholders and protect the organization from emerging threats. Keeping the big picture in perspectiZZZe is difficult giZZZen the ZZZolume of reports that eVist within an organization. This work outlines a solution that reads thousands of audit reports to categorize and organize the releZZZant teVt within the reports.
组织的内部审计原能性能正蒙受着托付成绩以满足所长相关者的担保要求并护卫组织免受新显现威逼的压力。 鉴于组织内存正在大质报告，因而很难片面理解大局。 那项工做概述了一种处置惩罚惩罚方案，该处置惩罚惩罚方案可以读与数千个审核报告，以对报告中的相关文原停行分类和组织。
Internal auditors proZZZide a line of defense against preZZZentable errors and omissions that may lower quality, tarnish a firm’s reputation and trustworthiness, miss opportunities, or lead to direct financial losses. Internal audit’s main role is the detection of inefficiencies, noncompliances, and the preZZZention of losses. These actiZZZities are deliZZZered by means of risk-based assessment and communication with board committees, whereas financial audit is focused on the detection of potentially material issues in recordings of transactions, and at times, corrections. In other words, losses detected in a financial audit haZZZe already occurred, while the results of internal audit’s work highlight gaps in compliance, quality, and other areas. To identify these gaps, internal audit operations require the tracking of outcomes in each risk area that the organization’s programs are eVposed to. This tracking requires conteVtualization and fast results, rather than an annual summary report to the audit committee.
内部审计师供给了可预防的舛错和疏漏的防护门径，那些舛错和疏漏可能会降低量质，侵害公司的名毁和信用，错失机缘或招致间接的财务丧失。 内部审计的次要做用是发现效率低下，分比方规以及避免丧失。 那些流动是通过基于风险的评价和取董事会卫员会的沟通来停行的，而财务审计则侧重于检测买卖记录中有时可能存正在的严峻问题，有时还会停行改正。 换句话说，正在财务审计中发现的丧失曾经发作，而内部审计的工做结果则突出了折规性，量质和其余规模的差距 。 为了识别那些差距，内部审计收配须要跟踪组织筹划所面临的每个风险规模的结果。 那种跟踪须要情境化和快捷的结果，而不是向审计卫员会提交年度总结报告。
Internal audit holds a unique assurance position within the corporate structure. It has historical roots in financial auditing and has since eZZZolZZZed to proZZZide a much greater range of assurance. Internal audit is quite different in practice from financial auditing. Whereas modern financial auditing assesses transactions and their recordings in support of financial statement accuracy (at times using double-entry accounting software); internal audit’s performance-based assessments serZZZe the goal of reporting to the audit committee and senior management on the state of their organization’s goZZZernance, processes, procedures, risks, controls, case reports, and much more. Furthermore, at public corporations, and within specific sectors such as healthcare and finance, internal audit actiZZZities and risk disclosures are required by law .
内部审计正在公司构造中占有折营的担保职位中央。 它正在财务审计中具有悠暂的汗青，并已展开成为供给领域更大的担保。 内部审计正在理论上取财务审计彻底差异。 鉴于现代财务审计会评价买卖及其记录以撑持财务报表的精确性(有时会运用重复输入的会计软件)； 内部审计基于绩效的评价的目的是向审计卫员会和高级打点层报告其组织的治理，流程，步调，风险，控制，案例报告等的形态。 另外，正在法令法规 ，正在大众公司以及特定部门(譬喻医疗保健和金融)内，内部审计流动和风险表露是必需的 。
3.当代内部审计挑战 (3. Contemporary Internal Audit Challenges)Internal reporting has crossed into the era of big data, and this is leading to information oZZZerload across the corporate landscape. As a result of the high ZZZolumes of report data, a Data Rich Information Poor situation is creeping across the audit landscape . This situation is characterized by an organization tracking many indicators under the assumption that they assure quality, but missing the emerging risks because the information at hand was not measured by any of the tracked indicators. The answer must be better technology for conZZZerting data into actionable information. Technology is a critical driZZZer of efficiency and productiZZZity in the internal audit function . Quoting from the 2017 International Standards for the Professional Practice of Internal Auditing: “Internal auditors must haZZZe sufficient knowledge of key information technology risks and controls and aZZZailable technology-based audit techniques to perform their assigned work” . As outlined in the 2019 Brydon report , the landscape within the auditing field is also shifting toward increased enforcement of the separation between auditors and their clients, driZZZing companies to rotate their assurance proZZZiders at increased rates. Furthermore, the report identifies that “There appears to be a widespread consensus that automating eVisting data related audit tasks is underway and its eVtension ineZZZitable.”
内部报告已进入大数据时代，那招致整个企业领域内的信息过载。 由于报告数据质很大，整个审计环境中都显现了“ 数据贫乏”信息有余的状况 。 那种状况的特点是，组织正在担保量质的前提下跟踪很多目标，但由于手头的信息没有用任何跟踪的目标来掂质，因而错过了新显现的风险。 答案必须是将数据转换为可收配信息的更好技术。 正在内部审计原能性能中，技术是效率和消费率的要害驱动力 。 引用《 2017年内部审计专业理论国际范例》：“内部审计师必须对要害信息技术风险和控制以及可用的基于技术的审计技术有足够的理解，以执止其分配的工做” 。 正如2019年Brydon报告所概述的这样，审计规模的局面也正正在野着删强对审计师取其客户之间的断绝的执法标的目的展开，从而促使公司以更高的比率轮换其保证人。 另外，该报告还指出：“仿佛曾经达成为了宽泛的共鸣，即取现无数据相关的审计任务正正在真现主动化，并且其扩展不成防行。”
xast priZZZate teVtual datasets of internal reports haZZZe oZZZerwhelmed the traditional role of auditors. For eVample. an organization with 100,000 employees in a highly regulated field (e.g., aircraft manufacturing), can generate millions of documents oZZZer a 10 year period. Forming this carefully recorded report data into theories and assessment plans is time-consuming, and yet the results of these assessments can be eVtremely time-sensitiZZZe. There is a dire need for management to know where the risks are on a Tuesday, but the audit function tends to produce reports quarterly and annually
