SurveyMonkey Powered Online Survey

1. AuditNet® Survey of Generative Artificial Intelligence (Gen AI) Usage by Auditors

Over the past year, several Generative Artificial Intelligence (Gen AI) models, such as ChatGPT and Google Bard, were released. The use of Gen AI is rapidly gaining popularity both personally and professionally. The purpose of this brief survey is to gain a quick snapshot of the extent to which auditors and audit departments are using Gen AI models in the audit process.

All participants providing their email address will receive a copy of the results.

The survey results will be anonymous, and no names or company names will be shared.

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* 1. What Industry are you in?

Accounting & consulting services

Consumer goods

Energy

Financial services

Healthcare, pharmaceuticals, medical devices

Industrial goods

Retail

Technology

Transportation

Other (please specify)

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* 2. In which region does your organization primarily operate?

North America

Latin America

Europe, the Middle East and Africa

Asia Pacific

Globally

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* 3. How many people are on your internal audit team?

1-3

4-10

11-20

21-50

>50

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* 4. Which of the following best describes your role?

Internal Auditor

SOX Tester

Audit Manager / Lead Auditor

Chief Audit Executive/Director

SOX Manager

IT Auditor

External Auditor

Other (please specify)

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* 5. Are you currently using Gen AI Models such as ChatGPT (AI) to assist you in your audit work?

Yes

I am not yet familiar enough with Gen AI tools to confidently use them

Our department does not allow the usage of Gen AI tools in the audit process.

I do not trust the results that Gen AI tools produce.

I do not think Gen AI tools should be used in the Audit Process

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* 6. Which best describes your individual Gen AI usage in the audit process:

I use Gen AI at my own direction as my audit department does not yet have any formal
guidance on usage.

Our department has formal General AI usage policies / guidance as to usage that I follow.

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* 7. Which best describes your department’s formal Gen AI usage policy (check all that apply)

Our department does not have a formal Gen AI usage policy.

Auditors can use Gen AI anywhere in the audit process.

Auditors can only use Gen AI in certain pre-approved elements of the audit process.

Auditors must disclose where they used Gen AI

Our department offers formal Gen AI training.

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* 8. Which of the following audit tasks do you use Gen AI to assist with? Please check all that apply. (check all that apply)

Identify Potential Risks and Controls

Identify Potential Audit Steps

Identify Potential Findings / Issues

Industry / Process Research

Compliance Mandates / Regulations

Editing / Proofreading Issues and Draft Reports

Developing Interview questions

Summarizing Articles and Contracts

Creating emails / external communications

Language Translation

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* 9. Which of the following best describes the benefits of your usage of AI in audit? Please select one of the following options:

I use Gen AI to validate and supplement my own work, but it does not really save any time.

The usage of Gen AI somewhat increases my productivity.

The usage of Gen AI significantly increases my productivity.

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* 10. Which concerns do you have with the use of Gen AI in audit processes? (Please select all that apply)

I have no concerns with Gen AI usage as long as usage is supplemented with strong auditor judgment.

I believe Gen AI has the potential to significantly enhance the audit process, but I am concerned that core audit skills may be lost

I am concerned that Gen AI adoption will lead to a reduction in auditor headcount.

I am concerned that the overall quality of audits will decrease with over-reliance on Gen AI tools.

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* 11. Which of the following best describes your thoughts about the future Gen AI tools in audit? Please select one of the following options:

I am excited about these Gen AI tools as they relate to my career in audit.

I am nervous about how these Gen AI tools might impact my role in the profession.

I hope I can retire before this type of Gen AI technology significantly changes the profession.

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* 1. What Industry are you in?

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* 2. In which region does your organization primarily operate?

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* 3. How many people are on your internal audit team?

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* 4. Which of the following best describes your role?

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* 5. Are you currently using Gen AI Models such as ChatGPT (AI) to assist you in your audit work?

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* 6. Which best describes your individual Gen AI usage in the audit process:

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* 7. Which best describes your department’s formal Gen AI usage policy (check all that apply)

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* 8. Which of the following audit tasks do you use Gen AI to assist with? Please check all that apply. (check all that apply)

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* 9. Which of the following best describes the benefits of your usage of AI in audit? Please select one of the following options:

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* 10. Which concerns do you have with the use of Gen AI in audit processes? (Please select all that apply)

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* 11. Which of the following best describes your thoughts about the future Gen AI tools in audit? Please select one of the following options:

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* 12. If you would like to receive the results of this survey please provide your email address.