CPAs as AI Systems Evaluators

Description

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.

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

Objective

After attending this presentation, you will be able to... Explain the emerging role of CPAs as AI system evaluators Identify major risks and failure modes associated with AI systems Apply established AI risk and assurance frameworks to evaluation engagements Analyze AI performance using appropriate benchmarks and testing methods Evaluate AI governance, controls, documentation, and vendor evidence Assess regulatory, ethical, independence, and liability considerations Design a structured approach for evaluating AI systems throughout their lifecycle

Attendee Information

Garrett Wasny, MA, CMC, CITP/FIBP

Required Knowledge

A general understanding of accounting, auditing, internal controls, or risk management is helpful. No advanced AI or data science knowledge is required.

Who Should Attend

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.

Credit Types

CPE – Auditing