As we find ourselves at the intersection of AI and ethics, we must make sure we harness AI’s power responsibly while upholding the integrity and trust central to the accounting profession. This technical briefing will take you through what AI is, how to use it ethically and the risk and governance of using artificial intelligence.
About accountingcpd | 2 |
Part 1: Why Ethics in AI Matters | 4 |
What do we mean by AI? | 4 |
Accounting ethics | 5 |
Wider ethical issues | 6 |
Frameworks and principles for AI | 7 |
Part 2: Using AI in an Ethical Way | 9 |
Frameworks and principles for AI | 9 |
Creating financial reports | 10 |
Creating financial reports | 11 |
The danger of bias | 12 |
PART 3: Ensuring AI is Fit for Purpose | 13 |
Assessing the risks | 13 |
General Data Protection Regulation | 15 |
Ensuring accuracy | 16 |
Taking responsibility | 17 |
Transparency and explainability | 18 |
Part 4: Hybrid Intelligence | 19 |
Incorporating ethics into AI tools | 19 |
Bias in AI | 20 |
Bias in AI | 22 |
AI ethics committees | 23 |
Summary | 24 |
About the author | 25 |
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