AI, Ethics, and the Professional Accountant
Overview:
The modern business environment is increasingly complex as the pace of change is rapid for both organizations and for Professional Accountants. The introduction of Artificial Intelligence (AI) tools, including Generative Artificial Intelligence (GenAI), has made AI readily available to the masses and yet, the ethical challenges of AI persist. Viewed through an ethics lens, this session explores some of the considerations for Professional Accountants as they pursue implementing AI in their work.
You consider the ethical foundation of both the accountancy profession and responsible AI use, the ethical challenges of AI, Code of Conduct considerations for Professional Accountants, as well as strategies, tips, and tools for ethical implementation of AI in one’s work. The course includes group work in a workshop-style format to allow participants to explore the possible application of AI to their work while considering ethics.
Course Content
In this course, you will gain knowledge about the following topics:
- Introduction
- Foundation of Ethics
- AI and Ethical Challenges
- Tips & Strategies
- Tools and Tactics
Learning Objectives
Upon completing this course, you should be able to:
- Explore survey results on the use of AI, including challenges and barriers
- Connect the foundational role of professional ethics to responsible AI use
- Examine key ethical challenges posed by AI, including accountability, transparency, bias, and privacy
- Apply tools and tactics for assessing ethical risks and workflow opportunities for AI implementation
- Reinforce the importance of professional judgment, professional competence, professional skepticism, and human oversight in an AI-powered world
Who Will Benefit:
This course is designed for Professional Accountants and finance professionals who are interested in understanding the ethical implications of AI and applying responsible AI practices in their work.