Transforming internal auditing : harnessing retrieval-augmented generation technology

Abstract

The advent of cloud-based Generative AI models, such as ChatGPT, Google Gemini, and Claude, has created new opportunities for improving education through real-time, adaptive learning experiences. Despite their widespread use globally, their application in South African higher education remains limited and underexplored, resulting in an application gap. This paper, as Phase 1 of a larger project, addresses this gap by focusing on the development of a Retrieval-Augmented Generation (RAG) web application designed to enhance Internal Auditing education at the Durban University of Technology. This is achieved by integrating three powerful Generative AI models—OpenAI GPT-4o-mini, Google Gemini-1.5-flash, and Anthropic Claude-3-haiku—into a single educational platform that will enable lecturers to manage and augment lecture materials while allowing students to access personalized, AI-generated content. This paper presents the design considerations, architecture, and integration techniques employed in the development of the RAG web application, offering insights into the potential of adaptive learning, personalized learning, and AI-driven tutoring in South Africa’s educational landscape. This paper demonstrates how a RAG web application can provide the building blocks for future Generative AI applications that could enhance teaching and learning with minimal effort from lecturers and learners in the South African context.