Course info

This course provides a concise overview of the emerging role of CPAs as independent evaluators of artificial intelligence systems. Participants will explore how established accounting competencies - including professional skepticism, assurance, internal controls, risk assessment, and evidence evaluation - can be applied to AI. The course introduces major AI standards and frameworks, common AI failure modes, evaluation techniques, governance considerations, regulatory developments, and opportunities for CPAs to provide credible AI assurance and advisory services.

Topics Covered:

●       The emerging CPA role in AI system evaluation
●       NIST, ISO, SOC 2, COSO, and AI assurance frameworks
●       AI regulatory and compliance developments
●       Hallucination, bias, model drift, sycophancy, and security risks
●       AI benchmarks, golden datasets, red-teaming, and performance testing
●       AI governance, controls, documentation, and evidence
●       AI evaluation engagements, independence, ethics, and professional liability

Who Will Benefit/Target Audience:

This course is designed for CPAs, auditors, controllers, finance leaders, risk professionals, and accounting advisors seeking to understand and participate in the emerging field of AI evaluation and assurance.