Continuous Auditing with AI in the Public Sector
暫譯: 公共部門的人工智慧持續審計

本書探討當前公共部門技術發展對審計和風險管理活動的影響。因此，它是公共內部審計師的資源。本書將基於 CA/CM 方法，使用各種基於人工智慧 (AI) 和區塊鏈的工具和技術，成為開創性的工作。

Lourens J. Erasmus is a Professor in the Department of Financial Governance at the College of Accounting Sciences at the University of South Africa (UNISA), Pretoria. His fields of academic interest include public sector financial governance and internal auditing. Lourens is Commissioner of the Financial and Fiscal Commission of South Africa, the Chairperson of the Education Committee of the Southern African Institute of Government Auditors (SAIGA), and the Treasurer of the Research Ethics Committee Association of Southern Africa. Lourens is a rated researcher and Editor-in-Chief of the Southern African Journal of Accountability and Auditing Research (SAJAAR). He is an associate editor of the Scopus-listed South African Journal of Accounting Research (SAJAR) and project leader of the registered Engaged Scholarship project, Continuous Auditing in Public Sector Internal Auditing (CAPIA).

Sezer Bozkuş Kahyaoğlu (CIA, CFE, CFSA, CRMA, CICP, CPA) is an Associate Professor of Finance at the Bakirçay University in Izmir, Türkiye, and an Academic Associate of the University of South Africa (UNISA), Pretoria, and the University of Johannesburg. Her research interests include applied econometrics, time series analysis, financial markets and instruments, AI, blockchain, sustainability, corporate governance, risk management, fraud accounting, auditing, ethics, coaching, mentoring, and natural language processing (NLP). Sezer is the Associate Editor of two indexed journals and the AI Book Series Editor at Springer. She is a steering committee member at the Good Governance Academy Research Forum and a co-founding member of the registered Engaged Scholarship project, Continuous Auditing in Public Sector Internal Auditing (CAPIA).

Lourens J. Erasmus 是南非大學（UNISA）會計科學學院財務治理系的教授。他的學術興趣領域包括公共部門財務治理和內部審計。Lourens 是南非財務與財政委員會的專員，南部非洲政府審計師學會（SAIGA）教育委員會的主席，以及南部非洲研究倫理委員會協會的財務主管。Lourens 是一位評定研究者，也是《南部非洲問責與審計研究期刊》（SAJAAR）的主編。他還是被 Scopus 收錄的《南非會計研究期刊》（SAJAR）的副編輯，以及註冊的參與學術項目「公共部門內部審計的持續審計」（CAPIA）的項目負責人。

Sezer Bozkuş Kahyaoğlu（CIA, CFE, CFSA, CRMA, CICP, CPA）是土耳其伊茲密爾的巴基爾查伊大學金融學副教授，同時也是南非大學（UNISA）和約翰尼斯堡大學的學術副研究員。她的研究興趣包括應用計量經濟學、時間序列分析、金融市場與工具、人工智慧、區塊鏈、可持續性、公司治理、風險管理、詐騙會計、審計、倫理、輔導、指導以及自然語言處理（NLP）。Sezer 是兩本索引期刊的副編輯，並擔任施普林格（Springer）AI 書籍系列的編輯。她是良好治理學院研究論壇的指導委員會成員，也是註冊的參與學術項目「公共部門內部審計的持續審計」（CAPIA）的共同創始成員。