最近, the rapid advancement of artificial intelligence (AI) has brought innovative initiatives in several fields, 包括IT审计. 这种新技术的一个很好的例子是 ChatGPT, an AI-powered conversational agent that can assist IT auditors in their work.
在这种情况下, 这篇博文探讨了这些机会, threats and challenges associated with leveraging ChatGPT language in the realm of the IT auditing process. Through the introduction of ChatGPT 和 fundamentals of IT auditing, this post will demonstrate the pros and cons of this technology while suggesting recommended methods of mitigating associated risks.
人工智能语言
ChatGPT language belongs to a class of models called generative pre-trained transformers (GPT). GPT models are designed to understand and generate human-like text based on the input they receive. This model works as a virtual assistant that can understand and respond to human language. ChatGPT can engage in conversations, answer questions, provide information and assist with tasks. It has been trained on a vast amount of text data from the internet.
与ChatGPT交互, 给它提供一个提示(问题), and it generates a response based on its understanding of the input and its pre-learned knowledge. (图1)
响应是通过预测产生的, 关于统计模式, the most likely continuation of the conversation based on the patterns it has learned during training. ChatGPT can understand and generate human-like text because it was trained on a vast amount of data, making it an invaluable tool for information retrieval and analysis.
了解IT审计流程
根据ISACA, IT auditing is the process of evaluating an organization’s information technology systems, 基础设施, processes and controls to ensure they are aligned with the organization’s goals and regulations concerning risks. IT auditing functions as a systematic examination of an organization’s IT environment, 包括它的技术, 政策, 程序和惯例. Its primary objective is to provide assurance that IT resources are used efficiently, information assets are adequately protected and IT-related risks are managed appropriately.
IT auditors are responsible for assessing an organization’s IT system’s effectiveness, efficiency and reliability to identify vulnerabilities to recommend improvements. IT auditing’s key focus areas include governance and management, 信息安全, 资讯科技运作及基建, 数据管理和隐私, 以及遵从性和法律要求.
ISACA provides guidelines, frameworks and certifications, such as COBIT 2019 和 注册资讯系统审核员(CISA), to promote professional standards and practices in IT auditing.
匹配ChatGPT和IT审计
基于ChatGPT和IT审计基础知识 ChatGPT可以帮助IT审计人员 在几个领域，如图2所示:
另外, IT auditors can enhance competencies by leveraging ChatGPT technology into their work, 如表1所述:
By embracing ChatGPT, IT auditors can gain relevant skills concerning the digital landscape. ChatGPT complements human expertise, and auditors should improve their competencies through AI.
ChatGPT不应该取代人类的判断和专业知识. 因此, auditors should validate and interpret the AI-generated results, 考虑上下文, 人工智能系统的局限性和偏见. 真正的, the collaboration between human auditors and ChatGPT can leverage the strengths of both to achieve more effective and comprehensive audit outcomes.
ChatGPT在IT审计中的利弊
从这个角度来看, 表2 describes ChatGPT opportunities and threats concerning IT auditing.
While there are potential benefits to applying ChatGPT in the IT auditing process, 这种技术存在风险.
管理IT审计中ChatGPT风险的建议
为了减轻这些风险, it is important to integrate ChatGPT in IT auditing with a cautious and critical mindset. 从这个角度来看, 箱1 describes a set of recommendations to mitigate ChatGPT risks concerning IT auditing.
Remember that it is essential to continuously monitor and assess the AI technology provider’s practices to ensure they align with your expectations and requirements as an IT auditor.
人工审核员与ChatGPT之间的协作, 有适当的监督和控制, can help strike a balance between leveraging AI capabilities and ensuring the integrity of the auditing process. 因此, protecting sensitive data and ensuring security controls are in place should be considered to establish trust and confidence with AI technology providers.
ChatGPT为IT审计人员提供了重要的机会, 包括提高效率, 实时监控, 改进的数据分析和风险评估. 然而, 审计人员必须注意道德问题, 与ChatGPT相关的安全风险和限制. A collaborative approach that combines the strengths of human auditors with the capabilities of ChatGPT will yield the most effective IT auditing practices.
Auditors should underst和 AI system limitations and biases, validate its outputs and supplement them with their own expertise and judgment. ChatGPT should not replace the expertise and judgment of human auditors.
此外, it is essential to work closely with cybersecurity professionals and follow established security frameworks and standards, 如ISO 27001, COBIT 2019和NIST网络安全框架, 确保全面健全的安全态势. Regularly assess and improve security controls to maintain the confidentiality and integrity of sensitive data.
