Contents List
PART 1: WHY ETHICS IN AI MATTERS
4 5 6 7 9
Accounting ethics What do we mean by AI?
Wider ethical issues Frameworks and principles for AI
PART 2: USING AI IN AN ETHICAL WAY
When to use AI Creating financial reports Undertaking audit work The danger of bias
10 11 12 13 15 16 17 18 19 20 22 23 24
PART 3: ENSURING AI IS FIT FOR PURPOSE
Assessing the risks
General Data Protection Regulation Ensuring accuracy Taking responsibility Transparency and explainability
PART 4: HYBRID INTELLIGENCE
Incorporating ethics into AI tools Bias in AI Sources of bias AI ethics committees Summary
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