Which of the following is the GREATEST benefit of using large language models (LLMs) to...

LLMs excel at processing large amounts of unstructured text (e.g., policies, process narratives, procedures). The GREATEST benefit is their ability to summarize and compare multiple documents to identify inconsistencies (B), which can signal potential control weaknesses or misalignments. This aligns with AAIA’s description of AI-enabled audit analytics that support document analysis, narrative comparison, and pattern detection for control assessment.

Option A presumes autonomy, which is unsafe without validation. Option C is more aligned with predictive or simulation models, not LLM strengths. Option D is not acceptable because walkthroughs require professional judgment and evidence gathering; AI should support, not replace. Thus, summarization and inconsistency identification is the most practical and impactful benefit.