How do audit firms in Switzerland advertise their AI tools compared to their actual utilization in practice?

This thesis investigates the discrepancies between how audit firms in Switzerland advertise their Artificial Intelligence (AI) tools versus their actual utilization in daily audit processes.

Ryser, Robin & Weibel, Jona, 2024

Art der Arbeit Bachelor Thesis
Auftraggebende KPMG
Betreuende Dozierende Waterstraat, Silke
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Focusing on both the Big-4 audit corporations and smaller audit firms, the research conducts a comparative analysis to explore the specific AI technologies adopted, their applications in auditing processes, and the extent of AI integration across different scales of firms.
By examining the variances between promotional claims and real-world usage, the findings reveal significant variations in AI adoption between larger and smaller firms, suggesting a gap in technological integration correlated with firm size.
The study discusses the implications of AI on the auditing landscape in Switzerland, reflecting on how AI is reshaping audit methodologies, enhancing efficiency, and introducing new challenges for auditors. This thesis aims to contribute to the broader understanding of AI’s role in the evolving field of auditing by offering a critical assessment of how audit firms’ AI capabilities are portrayed to the public versus their implementation in day-to-day operations.
Studiengang: Business Administration International Management (Bachelor)
Keywords AI in Audit
Vertraulichkeit: vertraulich
Art der Arbeit
Bachelor Thesis
Auftraggebende
KPMG, Zürich
Autorinnen und Autoren
Ryser, Robin & Weibel, Jona
Betreuende Dozierende
Waterstraat, Silke
Publikationsjahr
2024
Sprache der Arbeit
Englisch
Vertraulichkeit
vertraulich
Studiengang
Business Administration International Management (Bachelor)
Standort Studiengang
Olten
Keywords
AI in Audit