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Internal Audit and Internal Control System

  • Alexander Hüsch,
  • Dirk Distelrath,
  • Tanja Hüsch

摘要

This chapter discusses the application of ChatGPT in internal auditing and the Internal Control System (ICS). Internal auditing serves as an independent and objective examination and consulting unit to assist a company’s management in achieving its goals. The ICS is a central element of risk management, which helps to minimize a company’s risks.