Artificial Intelligence and Cybercrime - What CPAs Need to Know   New

Artificial intelligence (AI) is transforming accounting, tax, assurance, financial analysis, and other professional services while also creating new risks for organizations and the public. This course introduces common AI techniques and their accounting applications, benefits, limitations, and principal risks. It examines how malicious actors use AI to enhance fraud, cybercrime, money laundering, identity theft, financial exploitation, and other schemes and explains the indicators CPAs may encounter in their work. The course also addresses the CPA's responsibilities when using or evaluating AI and examines guidance from the SEC, IRS, NIST, SISA, and other governmental organizations concerning professional judgment, due diligence, confidentiality, internal controls, governance, cybersecurity, and risk management.

This course qualifies for Association of Certified Fraud Examiners (CFE) fraud-related CPE.