中国代表介绍了如何通过小破绽发现企业财务资料造假的案例，展示出审计人员既要有临门一脚的魄 力，更要有持之以恒的韧性。"中国审计人员的专业素养和职业精神令人敬佩。"来自乌兹别克斯坦的审 计人员艾哈迈德江感叹。 面对发展环境和经济活动的复杂多变，审计工作要主动适应新形势、应对新挑战、解决新问题；要敢于 查真相、说真话、报实情，保障国家安全和公共利益；要通过锤炼审计本领，承担起促进完善国家治理 时代重任的使命担当……在这次研修项目中，中国审计理念引发广泛共鸣。 开发多样化的人工智能审计工具，并注重对审计人员的职业技能和新技术培训；注重对被审计对象的审 前研究，强调审计人员的职业敏感性培养；将人工智能技术广泛应用于被审计单位的风险识别和预 警……本次研修项目中，外方审计人员分享了各自国家的审计工作亮点与创新实践，互学互促、合作共 赢氛围浓厚。 中国审计署国际合作司有关负责人表示，本次研修的深层价值，在于构建了一个平等互鉴的"亚洲审计 青年共同体"，有关国家通过交流互鉴，促成多元智慧的碰撞融合，凝聚更广泛的合作共识。 9月22日至26日，首届亚洲审计组织青年研修项目在南京、上海举办，来自42国最高审计机关的90余名 青 ...

Core Insights - The first results of the "Artificial Intelligence + Audit" scenario construction and application capability assessment were announced at the 2025 Fourth Smart Audit Forum held in Beijing on September 5 [1][2] - The forum focused on advanced practices, research outcomes, and industry development in the field of internal audit digitization, promoting shared and collaborative development [1] Group 1: Industry Developments - The internal audit must deeply integrate with artificial intelligence due to the rapid development of AI technology, emphasizing the need for theoretical guidance, data supply, audit application, open sharing, talent cultivation, and security assurance [1] - The China Internal Audit Association, in collaboration with various organizations, will promote high-quality development in audit digitization, conduct national surveys on the state of internal audit digitization, and develop high-quality data sets in the audit field [2] Group 2: Assessment Results - The forum announced the industry's first assessment results for "Artificial Intelligence + Audit" scenarios, with a systematic evaluation method developed by the China Academy of Information and Communications Technology, which includes a "5-layer 26-dimension" assessment framework [2] - A total of four companies passed the assessment in 2025, indicating a growing recognition and implementation of AI capabilities in audit scenarios [2]