{
  "docId": "019dd923-5ca1-7489-b637-be192c5dd47c",
  "docSlug": "6e85eae40c394213",
  "documentTitle": "AI in financial reporting and audit",
  "authorId": "KPMG",
  "authorName": "KPMG",
  "documentKindSlug": "consulting-deck",
  "documentKindLabel": "Consulting deck",
  "sourceTypeSlug": "strategy_consulting",
  "sourceTypeLabel": "Strategy consulting",
  "presentationDate": null,
  "orientation": "landscape",
  "aspectRatio": 1.778,
  "pageNumber": 5,
  "pageCount": 28,
  "prevPage": 4,
  "nextPage": 6,
  "slideType": "industry_trends",
  "function": "summarize",
  "density": "overcrowded",
  "nDataPoints": 13,
  "notes": "KPMG branded slide. Includes a 3-step list for audit purposes and a 4-step 'How to get started' section.",
  "elementsJson": [
    "headline_text",
    "big_number",
    "numbered_list",
    "paragraph",
    "callout_box"
  ],
  "metadataConfidence": 1,
  "imagePath": null,
  "slideHref": "/slides/019dd923-5ca1-7489-b637-be192c5dd47c/5",
  "deckHref": "/decks/019dd923-5ca1-7489-b637-be192c5dd47c",
  "deckJsonHref": "/decks/019dd923-5ca1-7489-b637-be192c5dd47c.json",
  "deckAnchorHref": "/decks/019dd923-5ca1-7489-b637-be192c5dd47c#slide-5",
  "components": [
    {
      "bbox": {
        "h": 0.35,
        "w": 0.2,
        "x": 0.57,
        "y": 0.09
      },
      "kind": "callout",
      "text": "Barriers* Top barriers of AI according to Leaders: Inadequate funding and investment (49 percent), Uncertain ROI (45 percent), Staff worries about displacement (42 percent), Keeping up with regulations (42 percent), The risk from use of algorithms with no human oversight (40 percent).",
      "attrs": null,
      "subkind": "primary",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "487a4ada-ad99-46df-a30d-728eaa8cb22f",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.35,
        "w": 0.2,
        "x": 0.36,
        "y": 0.09
      },
      "kind": "callout",
      "text": "Benefits* Top benefits of AI according to Leaders: The ability to predict trends and impacts (65 percent), Real-time insights into risks (60 percent), Better data-enabled decisions (57 percent), Increased data accuracy (57 percent).",
      "attrs": null,
      "subkind": "primary",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "8b968404-80a1-4db7-8c20-24522b3718c7",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.35,
        "w": 0.2,
        "x": 0.78,
        "y": 0.09
      },
      "kind": "callout",
      "text": "Leaders Four key traits of Leaders: Leaders construct frameworks to reduce and manage potential AI risks, Leaders shed light on how to overcome barriers to AI adoption, Leaders recognize the importance of ethical AI, Leaders implement best practices.",
      "attrs": null,
      "subkind": "primary",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "e2d96228-b192-482b-82ee-4db79de7615e",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": null,
      "kind": "callout",
      "text": "64% of companies expect auditors to have a role in evaluating their use of AI in financial reporting, providing assurance and attestation over their AI controls.",
      "attrs": null,
      "subkind": null,
      "toolName": "Visual emphasis",
      "toolSlug": "visual-emphasis",
      "confidence": null,
      "componentId": "019dd951-c7c6-71dc-a47b-deaa2c2349a5",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.35,
        "w": 0.62,
        "x": 0.36,
        "y": 0.5
      },
      "kind": "list",
      "text": "How to get started: Determine your ambition, Determine your maturity based on our assessment, Align your ambition, maturity and strategy, Look for support.",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "b6b7501c-2163-4b56-a6fc-5205eca7f48b",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.2,
        "w": 0.3,
        "x": 0.05,
        "y": 0.38
      },
      "kind": "list",
      "text": "1. Improve the efficiency and accuracy of audits... 2. Develop more proactive, continuous, and predictive processes... 3. Gather data and value-added audit insights...",
      "attrs": null,
      "subkind": "numbered",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "896807ca-5a7e-4d93-9f2d-e140ee696837",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.1,
        "w": 0.15,
        "x": 0.07,
        "y": 0.14
      },
      "kind": "metric",
      "text": "64%",
      "attrs": null,
      "subkind": "big-number",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "44ae4601-b888-4d71-918c-4556a1b8cdad",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": null,
      "kind": "metric",
      "text": "percentage of companies expecting auditor role in AI evaluation: 64%",
      "attrs": null,
      "subkind": "primary",
      "toolName": "Quantification",
      "toolSlug": "quantification",
      "confidence": null,
      "componentId": "019dd951-c7c6-71dc-a47b-e36a8caba06b",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.08,
        "w": 0.28,
        "x": 0.07,
        "y": 0.24
      },
      "kind": "paragraph",
      "text": "of companies expect auditors to have a role in evaluating their use of AI in financial reporting, providing assurance and attestation over their AI controls.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "7c7bfdce-1c54-4ce7-bbc2-92f238778b76",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.02,
        "w": 0.1,
        "x": 0.05,
        "y": 0.91
      },
      "kind": "source-note",
      "text": "*As cited by Leaders",
      "attrs": null,
      "subkind": null,
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "5340549b-3dc5-45d0-8616-283f0a95b232",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.05,
        "w": 0.3,
        "x": 0.05,
        "y": 0.08
      },
      "kind": "title",
      "text": "AI is changing auditing — businesses expect auditors to lead the way",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "f0e097d8-6350-44ae-be28-edd5581f124c",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [
    {
      "metricRaw": "percentage of companies expecting auditor role in AI evaluation",
      "numberRaw": "64%",
      "numberKind": "percent",
      "actionTitle": "AI is changing auditing — businesses expect auditors to lead the way",
      "calloutText": "64% of companies expect auditors to have a role in evaluating their use of AI in financial reporting, providing assurance and attestation over their AI controls.",
      "numberScale": null,
      "numberValue": 64,
      "metricFamily": "survey_sentiment",
      "numberCurrency": null
    }
  ],
  "tools": [
    {
      "name": "Audience frame",
      "slug": "audience-frame",
      "agent": null,
      "layer": "slide",
      "matchId": "4322da8c-d681-4cff-a1d8-1530e55668a2",
      "evidence": "The slide is framed to address the concerns and expectations of businesses regarding AI in auditing.",
      "confidence": 0.7
    }
  ],
  "frameworks": [
    {
      "name": "maturity-model",
      "slug": null,
      "matchId": "5ff960e6-c23f-46d3-8570-1b2ff0d03a8e",
      "evidence": "KPMG's AI Maturity assessment",
      "confidence": 0.8
    }
  ],
  "arcBeats": [
    {
      "to": 12,
      "from": 5,
      "beatId": "a1780d3f-4e95-419f-9b30-24a4894af60c",
      "arcName": "The Sparkline",
      "arcSlug": "sparkline",
      "beatName": "Trends and Benefits",
      "beatSlug": "sparkline-what-is-3",
      "evidence": "The deck highlights trends and benefits of AI in financial reporting",
      "position": 1,
      "confidence": 0.8,
      "parentBeatName": "Complication",
      "parentBeatSlug": "complication"
    }
  ],
  "loops": [
    {
      "to": 12,
      "from": 5,
      "name": "Golden Circle",
      "slug": "11-golden-circle",
      "bestFor": "Visionary leadership, brand positioning, mission statements",
      "matchId": "9121c450-c21f-431d-92fe-2b616dbb93f4",
      "evidence": "The deck highlights benefits and trends of AI in financial reporting",
      "position": 1,
      "objective": "Explaining the benefits of AI in financial reporting",
      "structure": "The Why (Belief) -> The How (Process) -> The What (Result)",
      "confidence": 0.7,
      "description": "Invert the typical pitch by starting with why you exist, rather than what you do"
    }
  ],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}