CPAs as AI Systems Evaluators

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.

Objectives

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

Highlights

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

• 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

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.

Credits