財務報告・監査における人工知能：課題と将来の機会
Artificial Intelligence in Financial Reporting and Auditing: Challenges and Future Opportunities (原題)
Rajesh Kumar, L. Malusare, Farhan Alam, Snehasish Bhattacharjee, Harmanpreet Singh
🤖 gxceed AI 要約
日本語
本論文は、AIが財務報告・監査にもたらす変革を、自動記帳・不正検出・継続的監査・ブロックチェーン保証・AIベースのサステナビリティ報告まで幅広く概観する。アルゴリズムバイアス、透明性・説明可能性、サイバーセキュリティ、倫理、規制の不確実性といった課題を整理し、会計事務所・監査人・規制当局への戦略的含意を示す。生成AIや統合ESG報告、自律型会計の将来動向を挙げ、技術革新と倫理ガバナンス・人間の専門的判断の均衡が持続的導入に不可欠と結論づける。
English
This conceptual paper reviews how AI is transforming financial reporting and auditing—from automated bookkeeping and fraud detection to continuous auditing, blockchain assurance, and AI-based sustainability reporting. It catalogues challenges including algorithmic bias, transparency, explainability, cybersecurity, ethics, and regulatory uncertainty, and draws strategic implications for accounting firms, auditors, and regulators. It concludes that sustainable AI adoption requires balancing innovation with ethical governance, oversight, and human professional judgment.
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
SSBJ基準・有報でのサステナビリティ開示が本格化する日本では、AIによるESG報告の自動化・保証の信頼性確保が実務課題となる。監査法人・企業の開示担当がAIガバナンスと内部統制をどう設計するかを考える材料になる。
In the global GX context
As ISSB/CSRD disclosure regimes expand, AI-assisted sustainability reporting and assurance raise questions of reliability, explainability, and auditability that regulators and standard-setters are only beginning to address. The paper's governance framing connects to global debates on AI assurance and disclosure quality.
👥 読者別の含意
🔬研究者:AI×会計・監査とESG報告の交差領域における概念的枠組みと研究課題を整理する出発点となる。
🏢実務担当者:ESG報告や内部統制へのAI導入時に、バイアス・説明可能性・ガバナンスの論点を点検するチェックリストとして使える。
🏛政策担当者:AI活用会計・監査に対する規制監督と、サステナビリティ保証制度設計の論点を把握できる。
📄 Abstract（原文）
Artificial Intelligence (AI) has become a game-changer in the world of financial reporting and auditing, revolutionizing the traditional methods of accounting and auditing by automating tasks, providing predictive insights, intelligent decision making, and real-time data processing. This research delves into the integration of AI into accounting systems, financial reporting and the auditing landscape, presenting challenges, governance issues and future prospects. The potential areas of the application of AI are covered, including automated bookkeeping, intelligent financial reporting, fraud detection, continuous auditing, blockchain-based assurance systems and AI-based sustainability reporting. Furthermore, the paper highlights several issues associated with algorithmic bias, transparency and explainability, cyber security, ethical implications and regulatory uncertainties in AI-powered accounting systems. In addition, the study examines key strategic implications for accounting firms, auditors, regulators, and policymakers on the use of AI, such as the importance of governance, the role of AI in human-AI partnerships, and the need for professional competency development. Moreover, the study identifies future trends and opportunities of autonomous accounting systems, generative AI, integrated ESG reporting and intelligent audit ecosystems. The results imply that AI can improve the quality of reporting, effectiveness of an audit, operational efficiency, and strategic financial decision-making. However, a balance is needed between technology innovation, ethical governance, regulatory supervision and professional judgment of humans for sustainable adoption of AI. The study offers a conceptual base for future research in intelligent financial reporting and auditing environment and also adds to the literature of intelligent accounting systems.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1922/b30h8r08first seen 2026-10-22 05:49:43 · last seen 2026-11-06 05:47:15
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