Leveraging ChatGPT for Enhancing the Internal Audit Process—A Real-World Example from Uniper, a Large Multinational Company

The authors thank Joseph F. Brazel (editor) and two anonymous reviewers for their helpful comments and suggestions. The authors Emett, Eulerich, and Wood have no conflicts of interest related to this research. The authors Lipinski and Prien are employees of Uniper SE.

The views expressed in this article are those of the authors and do not reflect the official position of Uniper SE.

Scott Emett, Arizona State University, W. P. Carey School of Business, W. P. Carey School of Accountancy, Tempe, AZ, USA; Marc Eulerich, University of Duisburg-Essen, Mercator School of Management, Accounting Department, Duisburg, Germany; Egemen Lipinski and Nicolo Prien, Uniper SE, Dusseldorf, Germany; David A. Wood, Brigham Young University, Marriott School of Business, School of Accountancy, Provo, UT, USA.

Editor’s note: Accepted by Joseph F. Brazel, under the Senior Editorship of D. Scott Showalter.