Ethical Intelligence for Artificial Intelligence

After attending this presentation, you will be able to...

• Identify ethical issues that may arise from the utilization of artificial intelligence
• Recognize the importance of upholding the AICPA Code of Professional Conduct
• Recall the importance of professional skepticism when evaluating information
• Recall the importance of source citations and other documentation considerations
• Distinguish best practices for crafting policies and procedures that address threats and related safeguards

The major topics that will be covered in this course include:

• Benefits and pitfalls of artificial intelligence in the accounting profession
• Selecting and utilizing artificial intelligence resources
• Applying professional skepticism to results
• Maintaining independence while utilizing artificial intelligence
• Upholding client confidentiality
• Data security and retention
• Citation of sources and related reporting considerations
• Application of the AICPA Code of Professional Conduct
• Ethical considerations when crafting policies and establishing best practices