Author(s)

ZhiWen Gan

Affiliation(s)

School of Business Administration, Baise University, Baise 533000, Guangxi, China.

Corresponding Author

ZhiWen Gan

ABSTRACT

This study aims to explore the potential application of large language models (LLMs) in compliance checks and report generation in auditing. Through literature analysis and theoretical discussion, this paper examines the advantages of LLMs in handling unstructured data and automatically generating audit reports. The research findings suggest that LLMs, with their powerful text processing and generation capabilities, can automatically identify potential compliance risks and generate high-quality audit reports, significantly enhancing audit efficiency. Meanwhile, this study also highlights that challenges such as model interpretability and data security remain major obstacles in their application. The study concludes that LLMs will play a critical role in future intelligent auditing processes, providing technical support to improve audit work efficiency.

KEYWORDS

Large language models; Compliance checks; Audit report generation; Intelligent auditing; Unstructured data processing; Natural language processing

CITE THIS PAPER

ZhiWen Gan. Large language models empowering compliance checks and report generation in auditing. World Journal of Information Technology. 2024, 2(2): 35-39. DOI: 10.61784/wjit3003.

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