Master the pre-flight framework that stress-tests AI outputs to safeguard professional judgment, transforming liability risks into accurate, human-owned, and defensible decisions.
Welcome to the AI Decision Governance System (AI-DGS), a transformative course designed to keep professional judgment human in an AI-driven world. As artificial intelligence rapidly reshapes the landscape of accounting and professional services, it introduces a volatile new risk class: AI-influenced judgment, language, and reliance. This course is not a standard user guide for AI tools; it is a rigorous governance manual and a pre-flight decision framework—comparable to aviation safety checklists or a SWOT analysis—built to stress-test AI-generated work before it is signed, sent, or released.
The curriculum begins by addressing the "Governance Gap," a critical blind spot where liability moves through language faster than numbers. You will learn to navigate the 12 First Principles of AI Governance, distinguishing between "caloric work" (repetitive tasks safe for automation) and "structural work" (deep analytical judgment that must remain human). Through practical exercises, we will demonstrate how to detect "zombie processes" and prevent cognitive atrophy, ensuring that your firm's expertise is not hollowed out by an over-reliance on algorithms.
This course guides you through the six essential layers of the AI-DGS, providing a structured workflow to analyze artifacts such as emails, press releases, and audit memos. You will learn to identify implied claims, bridge ownership gaps, and mitigate reliance risks using specialized frameworks. Key topics covered in this course include:
By the end of this course, you will be equipped with the tools to transition from a passive approver of AI outputs to an active pilot of professional judgment. You will learn how to create a defensible "human judgment record," ensuring that every piece of work you release is verified, accurate, and professionally sound. Whether you are an accountant, auditor, or business advisor, the AI-DGS provides the essential protocols needed to protect your reputation and uphold the standards of your profession in the age of automation.
MA, CMC, CITP/FITP
GARRETT WASNY, MA, CMC, CITP/FITP, is an artificial intelligence (AI) skills advisor to accountants, tax attorneys, enrolled agents, and tax preparers worldwide. His courses focus on the new intersection of accounting and technology, and provide guidance to practitioners on how to prosper in this dynamic age. His sessions demystify emerging cloud, mobile, and social applications, and explain in plain language how financial professionals can use these online tools to build trust, solve problems, and create new value. He’s also an award-winning Internet speaker, author, app developer, professional development specialist, and former management consultant for Price Waterhouse. He's published 50+ ebooks on computing and ethical issues related to accounting, written hundreds of articles and columns on Internet strategy, and delivered thousands of seminars and webinars to CPAs and accounting organizations around the globe.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
