2025人工智能评估：增强AI使用信心研究报告（英）

AI assessments:enhancing confidence in the use of AI.Efective assessments of artificial intelligence can support strong governance, compliance and performanceAI ASSESSMENTS: ENHANCING CONFIDENCE IN AIAbout ACCA.We are ACCA (the Association of Chartered Certified Accountants), a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide. Founded in 1904 to widen access to the accountancy profession, we’ve long championed inclusion and today proudly support a diverse community of over 252,500 members and 526,000 future members in 180 countries. Our forward-looking qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgment to create, protect, and report the sustainable value delivered by organisations and economies. Guided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we’re strengthening and building a profession that drives a sustainable future for all.Find out more at accaglobal.comAbout EY.EY is building a better working world by creating new value for clients, people, society and the planet, while building trust in capital markets. Enabled by data, AI and advanced technology, EY teams help clients shape the future with confidence and develop answers for the most pressing issues of today and tomorrow. EY teams work across a full spectrum of services in assurance, consulting, tax, strategy and transactions. Fueled by sector insights, a globally connected, multi-disciplinary network and diverse ecosystem partners, EY teams can provide services in more than 150 countries and territories. All in to shape the future with confidence.EY refers to the global organization and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available via ey.com/privacy. EY member firms do not practice law where prohibited by local laws. For more information about our organization, please visit ey.com.2ForewordsAI ASSESSMENTS: ENHANCING CONFIDENCE IN AIForewords.As artificial intelligence (AI) scales across the economy, the ability to trust what it says is not just important — it’s vital for the public interest. AI assessments are an important part of this journey to create sustainable, long-term value using AI.This policy paper explores the role that AI assessments can play. It looks at how they are currently understood, the challenges in developing robust assessments, and the key elements needed to maximise value from them