Description

This course explores the ethical considerations of AI in accounting. Participants will examine the principles of AI data ethics, regulatory requirements, and strategies for ethical AI use.

Instructor: Cory Ng

Target Audience

CPAs and accountants at all levels seeking a greater understanding of artificial intelligence

Course Objectives

Understand the fundamental principles of AI and data ethics and their relevance to accounting

Analyze the ethical implications of AI adoption in auditing and accounting with a focus on independence, objectivity, and professional skepticism

Describe the concepts of algorithmic bias and fairness in AI systems and develop strategies to mitigate these issues

Evaluate the regulatory requirements and guidelines from national and international bodies regarding AI and data ethics

Develop strategies for ensuring ethical use of AI in accounting practices

Subjects

Fundamental principles of AI and data ethics

Importance of ethics in AI adoption

Relevance of data ethics in accounting practices

Frameworks for ethical AI implementation

Ethical implications of AI in auditing and accounting

Maintaining independence and objectivity

Ensuring professional skepticism with AI tools

Addressing ethical dilemmas in AI-driven audits

Algorithmic bias and fairness in AI systems

Identifying and understanding algorithmic bias

Strategies to ensure fairness in AI models

Case studies on bias and fairness issues in accounting

Regulatory requirements and guidelines

Overview of national and international regulations (e.g., GDPR, HIPAA)

Compliance with ethical standards in AI use

Emerging guidelines from accounting bodies on AI ethics

Strategies for ethical AI use in accounting

Implementing ethical AI frameworks and tools

Promoting transparency, accountability, and fairness

Developing a culture of ethics in AI-enhanced accounting practices