APPLYING CHATGPT TO INTERNAL AUDIT ACTIVITIES IN VIETNAM – OVERVIEW AND IMPLICATION FOR VIETNAM

Abstract

In the trajectory of advancements in artificial intelligence (AI), ChatGPT is regarded as one of the most promising instruments for enhancing the efficacy of the audit process. This article delineates two principal themes: (i) A comprehensive introduction to ChatGPT and its relevance to Internal Audit; (ii) An examination of ChatGPT's potential to facilitate internal auditing; it also engages in a discourse on the integration of ChatGPT within the internal audit framework in Vietnam and recommends modifications pertinent to this domain in the context of the implementation of digital technologies.