L’usage de l’IA générative du point de vue de l’éthique - Le cas des cabinets d’audit légal

Key Points

• The aim is to examine the ethical concerns surrounding the use of generative AI in legal audits.
• Literature review on ethical frameworks
• Case analysis of audit firms utilizing AI technology
• Interviews with stakeholders in the audit industry
• Identified key ethical dilemmas regarding transparency and accountability
• Highlighted the necessity for a regulatory framework
• Found that stakeholders have differing views on ethical standards