Agentic AI in Audit and Assurance
Overview
This course provides a concise overview of agentic artificial intelligence and its emerging role in audit and assurance. Participants will examine how AI agents differ from traditional generative AI by planning tasks, using software tools, taking actions, and completing multi-step workflows with limited human intervention. The course explores current audit applications, including substantive procedures, confirmations, risk assessment, disclosure testing, and continuous monitoring, while addressing new risks involving autonomy, permissions, prompt injection, multi-agent systems, and accountability. Participants will also examine regulatory developments, professional standards, controls, evidence requirements, ethics, liability, and the strategic implications of agentic AI for audit firms.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Highlights
The major topics that will be covered in this course include:
- Agentic AI and levels of autonomy in audit
- Agentic AI applications across audit workflows
- Agent failures, prompt injection, and emerging threats
- US, Canadian, UK, and international regulatory developments
- Audit and assurance standards for agentic systems
- Controls, logging, permissions, evidence, and human oversight
- Independence, ethics, liability, talent, and firm strategy
Prerequisites
A basic understanding of auditing, assurance, internal controls, and generative AI concepts is recommended but not required.
Designed For
This course is designed for CPAs, auditors, assurance professionals, firm leaders, controllers, internal auditors, and accounting professionals seeking to understand how agentic AI is changing audit execution, oversight, risk, and professional responsibil
Objectives
After attending this presentation, you will be able to...
- Explain how agentic AI differs from traditional generative AI
- Identify current applications of AI agents in audit and assurance
- Analyze risks arising from autonomous and multi-agent workflows
- Compare regulatory approaches to agentic AI across major jurisdictions
- Apply relevant audit, assurance, and AI governance frameworks
- Evaluate controls for logging, permissions, human review, and rollback
- Assess the ethical, liability, talent, and strategic implications of agentic AI
Preparation
None
Leader(s):
Leader Bios
Garrett Wasny, CPA Crossings, LLC Two Commerce Square
Garrett Wasny, MA, CMC, CITP/FIBP is a professional development consultant to accountants, attorneys, and engineers worldwide and a former management consultant with Pricewaterhouse. He advises high skill knowledge workers on how to thrive in the digital age and unleash their online potential using productivity, search, mobile and social technologies. He has authored two books: Global Business Resources.com, published by McGraw-Hill, and How to Conquer the World published by Government Institutes in Washington, D.C. He has also co-authored Using the Web to Compete in a Global Marketplace, published by John Wiley & Sons. His other writing credits include 20 e-books and more than 100 published articles on internet strategy for dozens of leading business publications worldwide. He’s also an award winning speaker who’s delivered more than 1,000 webinars and seminars on internet topics to hundreds of organizations in North America, Europe and Asia.
Non-Member Price $109
Member Price $89