Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
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.
Prerequisite Knowledge: A basic understanding of auditing, assurance, internal controls, and generative AI concepts is recommended but not required.
Topics Covered:
- Agentic AI and levels of autonomy in audit
- Agentic AI applications across audit workflows
- Agent failures, prompt injection, and emerging threats
- Canadian, UK, US 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
Key Takeaways
Upon completion of this course, participants 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.
Who Will Benefit
How to Access the Course
To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal. You can also access your course through the Blackboard Learn app (iOS or Android).
Important: Course access begins on the date of purchase and remains available for the Access Time specified for the course under Dates and Location. Please review the access time before purchasing. Note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal, and other CPA Ontario PD policies can be found here.
Speaker(s)
Garrett Wasny, MA, CMC, CITP/FITP, is an award-winning Internet analyst, professional development technologist and former Price Waterhouse management consultant. He's authored three books, published 100+ articles and delivered more than 1,000 seminars and webinars on Internet search to accounting organizations worldwide.
Full disclosure: Garrett is an independent practitioner who provides objective information and is not affiliated with any vendor.