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AI Decision Governance System (AI-DGS)

Stop letting AI draft your liability—learn the preflight checklist that keeps your professional judgment human-owned and defensible.

Created byGarrett Wasnyworkspace_premiumBest Instructor
BeginnerUpdated Apr 10, 2026

What You'll Learn

  • check_circleExplain why AI-driven language increases reliance risk at machine speed.
  • check_circleDifferentiate caloric work from structural judgment in AI workflows.
  • check_circleApply the six-layer AI-DGS lens to an accounting artifact.
  • check_circleIdentify implied claims and AI-washing exposure in professional language.
  • check_circleEvaluate judgment ownership gaps and escalation thresholds in workflows.
  • check_circleConstruct a human-authored Judgment Record that is defensible under scrutiny.

About This Course

This course provides a concise overview of the AI Decision Governance System (AI-DGS), a pre-flight decision framework that helps accountants stress-test AI-influenced work before it is signed, sent, released, or relied upon. Participants learn how AI redistributes judgment through fluent narrative, how liability now moves faster through language than numbers, and why traditional controls miss the “moment of reliance.” Using the aviation checklist metaphor, the course shows how to operationalize repeatable cockpit discipline across everyday artifacts (emails, memos, advisories, and press releases). Learners will apply a six-layer governance lens—representation integrity, judgment ownership, capability integrity, velocity, drift, and assurability—supported by practical “Gem” workflows and the Human Judgment Record. The emphasis is not on using AI better, but on governing AI-shaped conclusions so they remain human-owned, defensible, and replayable under scrutiny.

Topics Covered:

  • The “Quiet Shift” and why AI became a governance condition

  • Narrative risk vs. numerical risk in professional deliverables

  • AI-DGS Quick Start and the Human Judgment Record

  • Six-layer cockpit lens: representation, ownership, capability, velocity, drift, and assurability

  • Caloric vs. structural work and cognitive atrophy risk

  • Documentation trails as “flight data recorders” for defensibility

  • Scaling AI-DGS across artifacts and high-stakes releases

Target Audience:

Accountants, auditors, tax professionals, and finance leaders who use (or review) AI-assisted outputs and need a defensible governance protocol before others rely on their work.

Course Content

2 activities • 1 videos • duration: 2h 10m

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The AI Decision Governance System for Accountants1 videos • 2.2 hours
  • videocamThe AI Decision Governance System for Accountants
    Duration 130:25
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Final Assessment1 quiz

Your Instructor

Garrett Wasny

MA, CMC, CITP/FITP

menu_book150 courses
star15,812 reviews

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.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

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.

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Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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