A Framework for Specializing LLMs for Auditing

Content: 0:00 Introduction 0:17 Why This Matters 0:42 The Problem 1:40 Domain Specialization of LLMs 3:36 Goal 4:00 Framework: "4S" for Specializing LLMs in Auditing 5:18 Discussion and Next Steps 6:13 Future Research Opportunities Description: The presenter introduces a conceptual framework for customizing Large Language Models (LLMs) for the auditing domain. This paper explores how AI models can be fine-tuned to support auditing tasks such as control testing, documentation review, and fraud detection. Event: CARLab Advisory Board Meeting, July 2025 About the Speaker: Minjing Luo is a second-year Ph.D. student in Accounting Information Systems at Rutgers Business School. #audit #llm #framework