More than two dozen KPMG Australia staff used AI tools to cheat on internal training exams since July 2024, including a partner who was fined A$10,000 for using AI to complete an AI training course.
KPMG Australia discovered that 28 staff members used artificial intelligence tools to cheat on internal training exams between July 2024 and the time of reporting. The incidents were detected using KPMG's own AI detection tools after the firm introduced monitoring for AI use in internal testing in 2024. The most significant case involved a registered company auditor partner who completed AI training in July and violated firm policies by uploading a reference document into an AI tool to answer exam questions. This partner was fined more than A$10,000 and self-reported to Chartered Accountants ANZ. The remaining 27 cases involved staff at manager level or below. The firm employs around 10,000 people with a 20% annual turnover rate and monitors over 20,000 internal tests yearly. These incidents follow previous widespread cheating scandals at KPMG, including a 2021 fine of A$615,000 for misconduct involving over 1,100 partners in improper answer-sharing. KPMG has implemented new processes to detect AI cheating and will track such incidents in annual reporting.
Domain classification, causal taxonomy, severity scores, and national security assessments were LLM-classified and may contain errors.
Using AI systems to gain a personal advantage over others such as through cheating, fraud, scams, blackmail or targeted manipulation of beliefs or behavior. Examples include AI-facilitated plagiarism for research or education, impersonating a trusted or fake individual for illegitimate financial benefit, or creating humiliating or sexual imagery.
Human
Due to a decision or action made by humans
Intentional
Due to an expected outcome from pursuing a goal
Post-deployment
Occurring after the AI model has been trained and deployed
