Description

This course provides a concise overview of agentic artificial intelligence and its emerging role in audit and assurance. Participants will examine how AI agents differ from traditional generative AI by planning tasks, using software tools, taking actions, and completing multi-step workflows with limited human intervention. The course explores current audit applications, including substantive procedures, confirmations, risk assessment, disclosure testing, and continuous monitoring, while addressing new risks involving autonomy, permissions, prompt injection, multi-agent systems, and accountability. Participants will also examine regulatory developments, professional standards, controls, evidence requirements, ethics, liability, and the strategic implications of agentic AI for audit firms.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Instructor: Garrett Wasny, MA, CMC, CITP/FIBP

Target Audience

This course is designed for CPAs, auditors, assurance professionals, firm leaders, controllers, internal auditors, and accounting professionals seeking to understand how agentic AI is changing audit execution, oversight, risk, and professional responsibility.

Course Objectives

After attending this presentation, you will be able to...Explain how agentic AI differs from traditional generative AIIdentify current applications of AI agents in audit and assuranceAnalyze risks arising from autonomous and multi-agent workflowsCompare regulatory approaches to agentic AI across major jurisdictionsApply relevant audit, assurance, and AI governance frameworksEvaluate controls for logging, permissions, human review, and rollbackAssess the ethical, liability, talent, and strategic implications of agentic AI

Prerequisites

A basic understanding of auditing, assurance, internal controls, and generative AI concepts is recommended but not required.