Bots, Bias, and Bad Decisions: The New Fraud and Ethics Risk in AI
This event is proudly co-sponsored by:
AI has changed what fraud looks like, who commits it, and how fast it scales. It has also introduced a category of organizational risk that most audit functions have never formally assessed: the ethics embedded in the AI systems their organizations rely on every day.
This four-hour virtual session is built for internal auditors and CAEs who are ready to move past the awareness conversation and into the work.
We will cover the six fraud schemes AI is enabling right now, from deepfake impersonation to synthetic identity fraud to AI-fabricated financial documents, and give you a structured framework for assessing where your organization is exposed. We will also go deep on algorithmic bias and AI ethics risk: what it is, why it is an audit issue, how to assess it, and how to document your work in a way that holds up under scrutiny.
Learning Objectives:
1. Recognize the six categories of AI-enabled fraud and assess where your organization is most exposed.
2. Assess AI systems for algorithmic bias and ethical risk, and determine where internal audit has an assurance obligation under the Global Internal Audit Standards.
3. Build and document an audit response to AI fraud and ethics risk that can withstand external quality assessment review.
Additional Information:
NASBA Field of Study: Behavioral Ethics
Program Level: Basic
Prerequisites: None
Advance Preparation: None
Delivery Method: Group Internet-Based