QAR Governance & AI Ethics: A Comprehensive Framework for Auditors

Learning objectives

After completing this course, the learner should be able to:

  • Describe fundamental governance and ethical principles that guide responsible use of AI tools in professional settings
  • Produce clear, defensible documentation—covering data provenance, prompt logs, tool-validation results, and reproducibility steps—that satisfies oversight or regulatory inquiries
  • Exercise informed skepticism when interpreting AI output by spotting bias, hallucinations, or omissions and by applying appropriate human-in-the-loop controls
  • Implement a full AI-lifecycle management approach—from design and deployment through monitoring, change control, privacy, and security—to mitigate operational and compliance risks
National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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