• Technology’s Impact on Internal Controls & Auditing
  – Artificial intelligence
  – Data analytics
  – Intelligent automation
  – The new Digital Auditor’s Technology Toolbox
  – The future of controls execution and testing
  – Describing AI/ML risks from an ICFR standpoint
  – Risk assessment and controls implementation
  – External audit
• Practical Examples of Analytical Tools
  – Risk assessment and journal entry analysis
  – Control monitoring
• The Benefits of Automation
• How to Get Started on Your Journey

• Technology’s Impact on Internal Controls & Auditing
  – Artificial intelligence
  – Data analytics
  – Intelligent automation
  – The new Digital Auditor’s Technology Toolbox
  – The future of controls execution and testing
  – Describing AI/ML risks from an ICFR standpoint
  – Risk assessment and controls implementation
  – External audit
• Practical Examples of Analytical Tools
  – Risk assessment and journal entry analysis
  – Control monitoring
• The Benefits of Automation
• How to Get Started on Your Journey

DETAILED LEARNING OBJECTIVES

• Recognize key drivers causing evolution in SOX and internal audit functions

• Identify technologies included in the digital auditor’s toolbox

• Understand optimization approaches for first line of defense controls

• Describe the benefits of automation in internal controls testing

• Explain how data analytics support informed risk assessments

• Identify external auditor expectations for AI governance and documentation

• Recognize the company-level benefits of automation and process efficiency

• Understand roles responsible for AI risk governance within organizations

• Describe model lifecycle risks related to AI/ML implementations

• Recognize ethical considerations external auditors evaluate in AI use