GAE2622. When AI Meets Public Trust: Ethical Decision-Making in Government Accounting and Auditing

Artificial intelligence is rapidly changing how accounting and auditing work gets done. It can summarize documents, identify anomalies, draft reports, analyze trends, and accelerate routine tasks. But in government accounting and auditing, the ethical stakes are especially high because the work affects public resources, public accountability, and public trust.

This session examines the ethical risks that arise when AI enters the workflow, including overreliance on AI output, inaccurate or incomplete analysis, confidentiality concerns, bias, lack of transparency, weak documentation, and unclear accountability. Participants will explore realistic government-focused examples and discuss how to apply professional judgment, skepticism, and ethical reasoning when using AI tools.

Attendees will leave with practical questions they can ask before relying on AI-assisted work and strategies for balancing innovation with responsibility.