“… the present study developed the AI Categorization and Classification (AI-CC) Method as a central artifact to provide guidance on the use of AI within the profession. The target users of the AI-CC Method are regulators, standard setters, the strategic management of the Big Four, and individual auditors.”
The study investigated how ChatGPT and Bard categorize investor risk profiles compared to financial advisors. While there were no significant differences in the risk scores assigned by the chatbots an
The paper suggests that companies developing high-risk AI systems should demonstrate their safety before deployment, arguing for proactive risk management. It proposes a risk management approach where
The article explores the importance of critical infrastructure (CI) and essential services (ES) for population security and business continuity. It examines the challenges posed by the interdependence