Artificial Intelligence (AI) is rapidly transforming the audit profession and the financial reporting environment. From automated transaction analysis and anomaly detection to generative AI assisting with documentation and disclosures, AI tools are expanding the ability of auditors and finance professionals to analyze data, identify risk, and enhance reporting processes.

Auditors and financial professionals must understand how to integrate AI responsibly while maintaining professional skepticism, audit quality, and compliance with regulatory expectations. However, the use of AI also introduces new governance, ethical, and regulatory considerations that organizations must carefully manage. This course explores how AI is currently being used in audit and financial reporting, the benefits, and risks associated with its adoption, and how organizations can establish appropriate governance, controls, and oversight.