毕马威：2024年财务报告智能化与自动化指南报告（英文版）

For the entities that prepare financial reports the use of automation and Al technologies comes with addedbut manageable, operational and regulatory risks. New or existing rules and regulations may also reguiredisclosures about how an entity uses this technology, the risks related to its use, and the role the Board ofDirectors plays in its oversight. Responsible use and strong goverance of Al and automation tools promotesconfidence of investors and other relevant stakeholders in the capital mark