AI在财务报告和审计：引领新时代

Financial reporting leaders’ AI expectations for theircompanies and external auditors KPMG. Make the Difference. KPMG Internationalkpmg.com/NavigatingAIinAudit Foreword AI is transforming financial reporting and auditing.They are often seen as time-consuming and monotonous exercises,requiring statistical sampling methods and manual checking of financial data. Further, the human ability to work with big datahas been a severe limiting factor, preventing the broad connection of various data sources from working out deeper insights.But AI is changing that — helping businesses create smarter and more joined-up information flows with better identificationand response to risk and a much greater ability to detect anomalies and outliers. Larry BradleyGlobal Head of AuditKPMG International How far will this go? Is the vision of an interconnected AI-powered financial reporting ecosystem, with value-added andpredictive insights, a near reality — or still a far-off aspiration? Our research conducted amongst 1800 financial reporting executives across major economies around the world shines anew light on these key questions — and finds that we are standing on the cusp of a genuine financial reporting revolution:moving from the ‘digital age’ to the ‘AI age’ in which nothing will ever be quite the same again. While there are hurdles to be overcome — notably around accuracy and security — the benefits that could be reaped in theareas of insight generation, trend and anomaly detection, risk control, and data-enabled decision making could power us intoa new era where financial reporting is smarter and better than we have ever seen before — all subject to laser-focused andhighly granular AI-enabled auditing processes. Companies need help navigating this change, but with a human touch. Thomas MackenzieGlobal Audit Chief Technology OfficerKPMG International Companies also expect their auditors to lead the AI transformation and inspire and drive the transformation of financialreporting.They see a key role for auditors in supporting the safe and responsible rollout of AI, including assurance andattestation over the governance and controls in place to mitigate risks. And at KPMG we are on this journey with you. We are using AI to power our audits and transform the auditexperience, while at the same time recognizing the inherent complexities and potential risks that accompany suchadvancements. This journey is firmly rooted in a foundation of ethical conduct and responsible practices, guided byour space Trusted AI Approach. This framework serves as an anchor, aligning KPMG firms’ services with core valueswhile championing principles of transparency, explainability, fairness and accountability. Sebastian StöckleHead of Innovation, Global AuditKPMG International We are also investing in extensive training and support for our audit professionals as they increasingly spend time bothassessing clients’ AI processes and utilizing more AI tools and enablers in the audit itself. Our clients expect that audits willbecome increasingly real-time and more proactive than reactive as AI puts ever more powerful capabilities at the disposal ofaudit teams, and we are here for the transformation. Welcome, not to the distant future, but to what’s only just around the corner. Contents 18Example benefits of AI tofinancial reporting 21Barriers and hurdles — andthe risk mitigation strategiesto overcome them Objectives, methodologyand maturity framework AI-enabled financialreporting will growdramatically Learning from the Leaders —four key traits for AI maturity AI is changing auditing too —and businesses expect theirauditors to lead the way13 The road ahead Keyfindings Our study confirms the importance ofAIinfinancial reporting & auditing and clarifies,it is not hype. Almost three-quarters ofbusinesses are already using AI in financialreporting, and that is set to rise to99percentin three years. Companies are investing strategically andsubstantively:10percent •AI now accounts forof the IT budget and is set to risesignificantly•100percentof companies saidtheir Boards have taken strategicaction regarding AI. AI is changingauditing — businesses expect auditors to leadthe way64% Barriers* Benefits* Leaders of companies expect auditors to have Four key traits of Leaders: Top barriers of AI according toLeaders: Top benefits of AI according toLeaders: •Leaders construct frameworks toreduce and manage potential AI risks•Leaders shed light on how to overcomebarriers to AI adoption and use AI toenhance financial reporting function•Leaders recognize the importanceof the use of ethical AI and work tomitigate GenAI concerns•Leaders implement best practices ofAI-readiness •Inadequate funding and investment(49 percent)•Uncertain ROI (45 percent)•Staff worries about displacement(42 percent)•Keeping up with regulations(42 percent)•The risk from use of algorithms withno human oversight (40 percent) •The ability to predict trends andimpacts