Free
Level:
Accounting Professionals
Sub-level:
4th Industrial Revolution (4IR)
Lecturer:
Covanni Hohls - Du Preez
Duration:
60 Minutes
Additionals:
Certificate
Lesson Outline
This session examines the growing ethical challenges arising from technology, AI, social media, and digital communication within the accounting and auditing profession.
Course Content
The digital transformation of the profession has introduced new ethical risks that firms must proactively manage. This session discusses practical ethical challenges associated with AI-generated content, electronic communication, cloud storage, cybersecurity incidents, and social media conduct. Participants will explore how technology can create threats to integrity, objectivity, confidentiality, professional competence, and professional behaviour. The session further examines the technology-related revisions to the IRBA Code and practical approaches firms can implement to strengthen ethical decision-making and digital governance.
Key Topics Covered
- Integrity and objectivity in digital environments
- Ethical risks when using AI-generated content
- Technology-related revisions in the IRBA Code
- Confidentiality and cloud storage risks
- Independence considerations in tech consulting
- Case studies involving digital misconduct