Atenção: Considere o texto abaixo para responder à questão.
Artificial Intelligence in Accounting and Auditing
Federica De Santis
27 October 2024
The labor-intensive and repetitive nature of auditing tasks, combined with strict compliance requirements, make auditing an
ideal area for the integration of digital technologies like artificial intelligence (Al). Al offers significant potential for auditors, enabling
them to accelerate auditing tasks, minimize human errors and bias, overcome sampling limitations, examine entire transaction
populations, and lower audit costs. Nonetheless, similar to any innovation in professional practices, the adoption of Al in auditing
poses unique challenges for both professionals and policymakers. These challenges mainly pertain to auditors' readiness for
technological advancements, their willingness to adapt their approach to audit tasks, and the ethical considerations of utilizing Al in
their work.
(Adapted from https://link.springer.com/chapter/10.1007/978-3-031-71371-2_9)
Provas
Questão presente nas seguintes provas
