Course Details

Artificial Intelligence is rapidly becoming part of the professional accountant's toolkit. AI can assist with risk assessment, contract analysis, anomaly detection and many other audit activities.


However, the use of AI does not reduce the auditor's ethical responsibilities. Professional judgement, scepticism and accountability remain essential.


This session explores how the Code of Ethics applies when AI is used in support of audit and assurance engagements and why responsibility ultimately remains with the auditor.


By the end of this session participants will:

  • Understand how AI technologies influence professional judgement.
  • Recognise the ethical risks arising from the use of AI.
  • Understand the application of the Code of Ethics to technology-enabled audit work.
  • Identify appropriate safeguards and governance measures.
  • Understand why responsibility remains with the auditor.


AI can support professional judgement, but it cannot replace professional judgement.

Responsibility remains with the auditor.


This session is relevant to:

  • Auditors and assurance professionals.
  • Professional accountants in public practice.
  • Audit managers, partners and directors.
  • Staff using AI tools in audit and assurance work.
  • Trainee accountants seeking to understand the ethical implications of AI.


Course Level: Intermediate

CPD Course Speaker

Consultus Professional Services

Ulrich Schackermann

Ulrich is a professional accountant with more than 30 years’ experience in the profession and holds additional qualifications in professional ethics.

Since 2005 he has provided support for professional accountants and firms in the field of professional ethics. His experience as a partner in a large international firm provided him with in depth experience in serving clients and the public.

He is a member of the Appeals Panel of CAI. He was a member of the Ethics Committee of the South African Institute of Chartered Accountants (SAICA) and the South African Auditing regulator (IRBA). He was a member of the disciplinary and investigation committees of SAICA and IRBA