Artificial intelligence empowers enterprise auditing:intelligent risk identification and prevention path |
| Yuanping Lin |
| Beihai Vocational College of Wellness, Beihai Guangxi 536000, China |
Abstract ：This article analyzes the theoretical basis and technological adaptation logic of artificial intelligence empowering enterprise auditing from the perspective of auditing, combined with the characteristics of AI technology. It constructs a three-layer risk intelligent identification system of "data technology application" and proposes a fourdimensional prevention and control path of "technology system personnel ethics compliance". Research has shown that AI technologies such as machine learning and knowledge graphs can accurately identify financial, internal control, and business risks in enterprises, and the four-dimensional prevention and control path can form a complete audit risk prevention and control loop. The results of this article can improve the theoretical system of "AI+audit", provide practical guidance for audit institutions and enterprises, help improve the efficiency and risk control capabilities of enterprise auditing, and promote the transformation of enterprise auditing towards intelligence.
Keywords artificial intelligence; Enterprise audit; Risk identification; Prevention and control path
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Conflict of Interest
The author declares no conflict of interest.
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