Abstract
AI has been introduced in various operations, but the current situation is that the introduction in audit operations has not progressed. Audit work can be divided into external audit and internal audit, but in this paper, we will consider the possibility of introducing AI from the two aspects of external audit and internal audit. In addition, the audit work is characterized in that it checks and evaluates the accuracy of deliverables created by others and evaluates the appropriateness of the work execution status of others, as compared with other works. Based on these characteristics, we will consider the possibility of introducing AI in audit work and the issues that hinder the introduction of AI.
https://ror.org/059d6yn51 
