Artificial Intelligence (AI) is mainstream, and most people have a basic understanding of it, but few know the depth and breadth of its capabilities. AI is making an impact in just about everything in business and our lives. The operation of an internal control system is also changing because of this incredible advancement. This course explains what AI is and how it works and goes into detail about how it can be applied to an internal control system. This course explores changes occurring in today’s world as well as what’s coming.
Learning Objectives
• Recognize changes that are occurring because of AI
• Recall specific control types that have changed
• Identify ways AI will strengthen controls
Major Topics
• An explanation of Artificial Intelligence (AI)
• Specific ways AI is replacing human cognition
• What is on the internal control horizon related to AI and other technologies
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