On May 8th, INTOSAI Working Group on Big Data held a webinar on “The Use of Generative AI in Auditing”. A total of 996 people from 27 countries in Africa, Asia, Europe, and North America participated.

Senior experts in artificial intelligence from the academia and the ISO TC295, as well as six speakers from the SAIs of Austria, Malaysia, and Denmark, and China made keynote speeches at the webinar. The speakers talked the influencing factors of the application of AI technology by SAIs, and the application of AI technology in digital government, data governance, anti-corruption auditing, financial statement auditing, performance auditing.

It is recognized that generative artificial intelligence technology has rich application scenarios in auditing; the application of artificial intelligence by SAIs is influenced by three factors: organizational, technological, and environmental factors; artificial intelligence technology can help improve the efficiency of data standardization, and the application of artificial intelligence also relies on audit data governance.