Professional Judgment and AI Governance in Audit and Sustainability Assurance: Public Evidence from the UK Big Four
監査とサステナビリティ保証における専門家判断とAIガバナンス：英国Big Fourからの実証的証拠 (AI 翻訳)
Krasteva-Hristova R
🤖 gxceed AI 要約
日本語
本研究は、英国のBig Four監査法人（Deloitte, EY, KPMG, PwC）の2024年透明性報告書を分析し、AI支援業務における人間の判断のガバナンス開示状況を評価する。7次元のAI-Judgment Governance Disclosure Index（AI-JGDI）を開発し、各法人のスコアは71.4から100.0の範囲であった。開示は人間の監視やトレーニングで強いが、AI特有の検証や判断への影響説明では一貫性に欠ける。また、AIガバナンスとサステナビリティ保証手法の統合が限定的であることも明らかになった。
English
This exploratory study analyzes the 2024 UK transparency reports of Deloitte, EY, KPMG, and PwC to assess governance disclosures for AI-assisted professional judgment in audit and sustainability assurance. It develops a seven-dimension AI-Judgment Governance Disclosure Index (AI-JGDI), with scores ranging from 71.4 to 100.0. Disclosures are strongest for human oversight and training, but less consistent for AI-specific validation and explanation of AI impact on judgments. Limited integration between AI governance and sustainability assurance methodology is identified.
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基準の導入が進み、AIを活用した保証業務のガバナンス開示が重要になりつつある。本論文は、開示フレームワークと指標を提供し、日本の監査法人や企業がAIガバナンスを強化する際の参考となる。
In the global GX context
Globally, the integration of AI into audit and sustainability assurance raises governance challenges under standards like ISSA 5000, CSRD/ESRS, and IFRS S1/S2. This study provides a replicable disclosure index (AI-JGDI) and a governance framework that can inform regulatory and professional body guidance on accountable AI use in assurance.
👥 読者別の含意
🔬研究者:Methodology (AI-JGDI) and empirical insights for studying AI governance in professional services.
🏢実務担当者:Framework for designing and disclosing AI governance in audit and sustainability assurance.
🏛政策担当者:Evidence to inform regulation on AI accountability in assurance (e.g., FRC, IAASB).
📄 Abstract（原文）
Artificial intelligence (AI) is entering audit workflows while sustainability reporting and assurance expand the volume, variety and uncertainty of information subject to professional evaluation. The policy question is whether firms disclose governance arrangements that keep AI-assisted work human-led, reviewable and accountable. This exploratory study analyses the complete cross-section of the 2024 UK transparency reports of Deloitte, EY, KPMG and PwC, coded against seven pre-specified dimensions of AI–judgment governance and aggregated into a transparent, replicable AI–Judgment Governance Disclosure Index (AI-JGDI). The analysis is triangulated with the UK Financial Reporting Council's 2024 inspection results and interpreted against the ISAs, the IESBA Code, the EU Artificial Intelligence Act, the NIST AI Risk Management Framework, CSRD/ESRS, IFRS S1 and S2, and ISSA 5000. All four firms dis-close deployed AI capabilities and explicitly retain human professional responsibility; disclosure is strongest for human oversight, governance ownership and training, and least consistent for AI-specific validation and for explanations that would allow an external reader to reconstruct how an AI output affected an audit judgment. AI-JGDI scores range from 71.4 to 100.0. The study contributes a public-document method, a disclosure index and a governance framework for accountable AI-assisted judgment, and identifies limited explicit integration between AI governance and sustainability-assurance methodology.
🔗 Provenance — このレコードを発見したソース
- Research Square https://doi.org/10.20944/preprints202607.1693.v1first seen 2026-07-25 04:36:26
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。