Two guides on generative artificial intelligence

French Cour des Comptes has recently adopted two practical guides on generative artificial intelligence (GenAI). Guides were developed with reference to INTOSAI standards, in particular Principle P-130 on ethics:
 

1. Practical Guide to Generative AI for SAI Professional, intended to familiarize auditors with GenAI, its essential characteristics, and the precautions required for its responsible use.
2. Generative AI for External Audit: Scope, Strategies, Use Cases, Challenges and Future Outlook, which adopts a broader strategic perspective, exploring applications of GenAI throughout the audit cycle.

These two complementary documents are published under section Ethics related issues & challenges-Artificial intelligence.