... a more significant impact; however, there is little guidance on how ChatGPT or other generative AI (GenAI) tools can influence the day-to-day work of internal auditors. This paper demonstrates with specific examples how GenAI can be used to enhance all aspects of the audit process for a broad variety...

... Broek and Van Veenstra 2018 ). This has resulted in increasing pressure and competition to provide clients with relevant and reliable financial information, which are the main drivers precipitating the digitalization of the audit process ( Porter and Heppelmann 2014 ). auditing audit process...