ChatGPT & Internal Audit: Governance of the Utilization of Generative AI
Basic
Online
Description
ChatGPT launched as a prototype on November 30, 2022, and garnered attention for its detailed responses and articulate answers across many domains of knowledge. However, ChatGPT is not the first generative AI, nor will it likely be the last.
Over two billion dollars have already been invested in generative artificial intelligence, a rise of 425 percent since 2020. Machine learning is one of the more popular applications of generative artificial intelligence. This technique can be used to generate new images, videos or text based on training data. ChatGPT, DALL-E 2 and Bing AI are just some of the popular examples of generative AI tools.
While these new tools are exciting, especially from an efficiency perspective, given that generative AI can enable businesses to automate specific tasks and focus their time, energy and resources on more important strategic objectives, use of such technology it does not come without risks. As trusted advisors, internal auditors have a responsibility to educate themselves on generative AI risks, and the associated governance that should be in place if their organization is considering the use of such tools.
This course will provide learners with an overview of the risks associated with the implementation and utilization of generative artificial intelligence (AI) technologies within organizations including key topics such as data privacy, acceptable use policy, cybersecurity and plagiarism. Participants will gain the necessary knowledge and skills to establish robust governance frameworks and effectively mitigate risks related to generative AI implementation.
Prerequisites
None
You Will Learn How To:
Understand the fundamental principles of generative AI.
Recognize the risks and challenges of generative AI utilization in organizations.
Consider effective governance frameworks for generative AI technologies.
Review policies and procedures to safeguard against cybersecurity threats and vulnerabilities arising from generative AI technologies.
Explore internal audits specifically focused on assessing the governance of generative AI, including evaluating the effectiveness of controls, policies and procedures.
Table of Contents
| Introduction | |
|---|---|
| Unit 1 | Fundamental Principles of Generative Al |
| Unit 2 | Governance, Polices and Procedure |
| Unit 3 | Internal Audit and Generative Al |
| Summary and Resources |
CPE Information
| CPE Credit: | 1.4 |
|---|---|
| NASBA Information: | Auditing |
| Advance Preparation: | None |
| Last Updated: | January 2024 |
| Delivery Method: | QAS Self-Study |
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CPE Credit
Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.
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System Requirements:
- Internet access: High-speed connection recommended
- Speakers required for video sound
The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
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