監査およびサステナビリティ保証における専門的判断とAI開示ガバナンス：英国Big Fourからの公的証拠
Professional Judgment and AI Disclosure Governance in Audit and Sustainability Assurance: Public Evidence from the UK Big Four (原題)
Radosveta Krasteva-Hristova
🤖 gxceed AI 要約
日本語
本研究は、英国の大手監査法人4社（Big Four）が2024年の透明性レポートでAI支援業務における人間の監督と説明責任をどのように開示しているかを分析。7つの次元に基づくAI-JGDI指標を開発し、AI固有の検証と関与レベルのトレーサビリティで開示が不十分であることを発見。AI開示とサステナビリティ保証開示は並行的で、方法論的リンクは明示されていない。
English
This study analyzes how the UK Big Four audit firms disclose safeguards for human oversight and accountability in AI-assisted work within their 2024 transparency reports. Developing an AI-Judgment Governance Disclosure Index (AI-JGDI) across seven dimensions, it finds disclosure least complete for AI-specific validation and engagement-level traceability. AI disclosure and sustainability assurance disclosures remain largely parallel with no explicit methodological link.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示や監査・保証の高度化が進む中、AI活用時のガバナンス開示の枠組みは参考になる。監査法人のみならず、企業の開示体制にも示唆を与える。
In the global GX context
As AI integrates into audit and sustainability assurance globally, this study provides a benchmark for disclosure governance. It informs discussions on ISSB, CSRD, and audit quality, highlighting gaps in AI-specific validation and traceability that regulators and firms may address.
👥 読者別の含意
🔬研究者:Provides an empirical framework (AI-JGDI) for assessing AI disclosure governance in audit and assurance contexts.
🏢実務担当者:Offers a checklist for improving AI-related disclosures in transparency reports and sustainability assurance.
🏛政策担当者:Highlights areas where regulatory guidance on AI in audit and assurance may need strengthening.
📄 Abstract（原文）
Artificial intelligence (AI) is entering audit workflows while sustainability reporting expands the evidence subject to professional evaluation. This exploratory study examines how the UK Big Four publicly describe safeguards that keep AI-assisted work human-led, reviewable and accountable. The complete 2024 transparency-report cross-section was coded against seven pre-specified dimensions and summarized in an AI–Judgment Governance Disclosure Index (AI-JGDI). The index measures AI disclosure governance—the completeness of public accountability commitments—not internal control effectiveness. Firm evidence is reported with page-level passages and a decision-level coding log; the single-coder design remains a substantive limitation. The results are compared only as external context with recent inspection outcomes published by the UK Financial Reporting Council. All four firms disclose deployed AI capabilities and retained human responsibility; disclosure is most complete for oversight, accountability and learning, and least complete for AI-specific validation and engagement-level traceability. Sensitivity analysis supports the broad cross-firm pattern but not a precise ranking. The audit evidence is empirical; the sustainability-assurance extension is analytical. Across the four reports, AI disclosure governance and sustainability-assurance disclosures remain largely parallel, with no explicit engagement-level methodological link identified.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/jrfm19090675first seen 2026-09-05 05:16:18
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