AI and Ethics

Artificial intelligence is reshaping how organizations operate, analyze data, and deliver value—but with innovation comes significant ethical responsibility. As AI systems become embedded in financial reporting, audit workflows, risk assessment, and decision support tools, professionals must understand the ethical risks that accompany algorithmic automation. This online course provides a clear, practical exploration of the ethical considerations surrounding AI, including data privacy challenges, algorithmic bias, transparency, accountability, and governance expectations.

Participants will learn how emerging AI capabilities influence stakeholder trust, regulatory scrutiny, and professional standards, and will gain the tools needed to identify risks, evaluate governance frameworks, and embed ethical principles into AI supported processes. This session empowers accounting and finance professionals to responsibly guide AI adoption and maintain integrity in tech enabled environments.

Publication Date: June 2026

Topics Covered

• Word embeddings and their role in large language model behavior
• Limitations of generative AI and LLM architectures
• Algorithmic bias and its influence on decision‑making
• The illusion of morality in LLMs and automated systems

Learning Objectives

• Identify key ethical risks associated with AI, including data privacy, algorithmic bias, and accountability gaps
• Analyze real world AI case studies to determine where ethical failures occur and how they impact business outcomes
• Evaluate accountability and governance frameworks used to manage ethical risks in AI‑enabled processes
• Explain how AI influences internal controls, assurance practices, and professional responsibility standards
• Apply strategies for embedding ethical principles into AI supported decision‑making across financial and organizational workflows

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Information Technology (2 hours)

Program Prerequisites
None

Advance Preparation
None