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Artificial Intelligence

The CPA journal (1975), 2023-09, Vol.93 (9/10), p.70-72

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Title:
Artificial Intelligence
Author: Lanz, Joel
Subjects: Accounting ; Algorithms ; Artificial intelligence ; Audits ; Automation ; Chatbots ; Computer security ; Consulting firms ; Geopolitics ; Internal auditors ; Privacy ; Professional ethics ; Professionals ; Robotics ; Social justice
Is Part Of: The CPA journal (1975), 2023-09, Vol.93 (9/10), p.70-72
Description: The Institute of Internal Auditors introduced a framework to provide internal auditors with the needed guidance to audit AI ("Al-Considerations for the Profession of Internal Auditing") and began revising it in 2023 ("The Al Revolution Pail I: A key governance area of focus in Part 2 of the update was data governance concerns such as the following: "because generative Al systems are trained on specific information, it's much easier to introduce not only errors but also bias early on in their development if they are not trained on reliable data." Public concerns over social justice issues also raise concerns that machines do not duplicate human fallacies and misconceptions-for example, the potential loss of privacy concerns almost all users. Given the complex technological threats that exist, risk managers should also monitor the National Institute of Standards and Technology's Al Risk Management Framework (NIST RMF).
Publisher: New York: New York State Society of Certified Public Accountants
Language: English
Identifier: ISSN: 0732-8435
Source: ProQuest Central

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