# AI Applications and Challenges for Auditors Course (Self-Paced)

Canonical URL: <https://www.graduateschool.edu/courses/ai-applications-and-challenges-for-auditors-course-self-paced>

## Overview

Learn how AI technologies can improve audit quality by automating analysis, enhancing fraud detection, and increasing efficiency. This one-day course covers key concepts, real-world applications, and important regulatory and ethical considerations. By the end, participants will be prepared to apply AI tools responsibly in modern audit environments.

## What you'll learn

- Understand the core concepts of AI and how they apply to audit activities such as predictive analytics and automation.
- Review past and current regulatory guidance from U.S. agencies and global standards bodies.
- Identify and evaluate ethical risks including bias, transparency, privacy, and accountability in AI-assisted decision-making.
- Examine real-world use cases in audit functions such as fraud detection, anomaly identification, and document analysis.
- Learn how to streamline administrative processes using AI tools in audit workflows.

## Curriculum

#### Module 1: Introduction to AI – History, Data Influences, and Technical Progression

- Define Artificial Intelligence and explore its historical development
- Understand the role of structured and unstructured data in AI
- Analyze how data sources like the Surface Web, Deep Web, and Dark Web feed AI systems
- Discuss cloud infrastructure, big data, and the exponential growth of information

#### Module 2: LLMs, SLMs, and Artificial Intelligence Architecture

- Differentiate between Large Language Models (LLMs) and Small Language Models (SLMs)
- Explore the structure of AI: AI, Machine Learning, and Deep Learning
- Review major AI tools and platforms (ChatGPT, Bard, Claude, Gemini, LLaMA, Copilot)
- Identify AI applications in transportation, healthcare, fraud detection, and creative work

#### Module 3: AI Products and Searching Techniques

- Compare AI chat interfaces vs. traditional search engines for audit research
- Understand data privacy concerns including PII and PHI exposure in AI usage
- Conduct AI-powered anomaly detection using real audit datasets
- Create audit summaries using AI and assess their risk implications

#### Module 4: AI Cautions and Ethical Considerations

- Explore ethical challenges such as hallucinations, bias, propaganda, and data misuse
- Examine AI governance frameworks: EO 13859, 13960, 14110, 14141, 14179
- Understand national and international efforts (NIST, UK, EU) for responsible AI use
- Review the NIST AI Risk Management Framework (AI RMF 1.0)

#### Module 5: Use Cases in AI

- Identify AI applications in document summarization and audit automation
- Explore additional use cases: P-card analysis, geo-mapping, fuzzy matching, vendor data
- Detect AI-generated content in text and images using forensic and analytic techniques
- Discuss the future of AI: AGI, ASI, rogue models, monetization, and workforce impacts

## Instructors

### Steve Pesklo — Instructor

Steve is an energetic trainer who focuses on applying technical concepts to everyday work practices. He is the founder and president of SoftLake Solutions, a company that specializes in providing data and AI applications to identify fraud for Internal Audit, Criminal Investigations, Forensic Accounting, Privacy, and Compliance.

Steve brings a large amount of experience across multiple industries and government agencies. He is an expert in implementing large data analysis projects across the world, including Inland Revenue in the UK and Argentina, New Zealand, Africa and across Europe. Previously, he was the manager of Data Architecture and Data Services for a large mortgage company. He is a frequent speaker on data analytics and project management topics and speaks fluent German. He has been teaching at the Graduate School for over 10 years.

Steve has an M.B.A. from the University of St. Thomas and a B.S. in Computer Science from California Lutheran University and the Universität Salzburg in Austria. He is certified as a Certified Fraud Examiner (CFE), Project Management Professional (PMP), and a Certified ScrumMaster (CSM).

## Pricing

**Tuition:** $649