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Title:AI in odgovornost notranjega revizorja
Authors:ID Petrovič, Aljaž (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Petrovic_Aljaz_2024.pdf (3,30 MB)
MD5: D5F94F240BE7F915887A5B1A583984CA
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V magistrski nalogi smo preučevali razvitost umetne inteligence in njeno uporabo v notranji in zunanji reviziji. Osredotočili smo se predvsem na notranjo revizijo in možnosti uporabe javno dostopne umetne inteligence v tem kontekstu. Z analizo praktičnega primera smo prikazali, kako se umetna inteligenca lahko uspešno integrira v procese notranjega revidiranja. Ugotovitve raziskave so pokazale, da uporaba umetne inteligence ne le, da ne nasprotuje pravilom notranje revizije, temveč zaradi njene koristnosti obstaja argument, da bi pravilniki lahko to tehnologijo dovoljevali. Ta študija odpira nove perspektive za uporabo umetne inteligence in poudarja njeno vrednost za izboljšanje praks notranje revizije.
Keywords:Zunanja revizija, notranja revizija, umetna inteligenca, umetna inteligenca in etičnost, umetna inteligenca v praksi.
Place of publishing:Maribor
Publisher:A, Petrovič
Year of publishing:2024
PID:20.500.12556/DKUM-89121-9b2cf550-6fc5-c4ca-53ef-b20558e3ff57 New window
UDC:657.6:004.8
COBISS.SI-ID:206813443 New window
Publication date in DKUM:09.09.2024
Views:293
Downloads:81
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:16.06.2024

Secondary language

Language:English
Title:AI and the responsibility of the internal auditor
Abstract:This master's thesis explores the development of artificial intelligence and its application in internal and external auditing. It particularly focuses on internal auditing, examining the possibilities of using publicly available artificial intelligence within this domain. Through the analysis of a practical example, the study demonstrates how artificial intelligence can be successfully integrated into internal auditing processes. The findings suggest that the use of artificial intelligence not only complies with the existing rules of internal auditing but also presents a compelling argument that regulations could potentially mandate its use due to its benefits. This study opens new perspectives on the utilization of artificial intelligence and highlights its value in enhancing internal auditing practices.
Keywords:External audit, internal audit, artificial intelligence, artificial intelligence and ethics, artificial intelligence in practice


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