INTHEBLACK September 2024 special edition - Flipbook - Page 38
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ETHICAL AI
“Management accounting is all about insights for the future, and that is
where AI will get really interesting, but we need to constantly think of the
veracity of the data. That is where professional scepticism comes in.”
ANJU DE ALWIS FCPA, ULTIMATE ACCESS EDUCATION INSTITUTE
“That is where professional scepticism comes in.
We need to question the insights that we are getting
from technology.”
As generative AI tools evolve, Kuperholz says
we can expect a greater focus on responsible AI
in general, and international standards are already
being written.
“I think we will move towards an adoption of
certain standards for explainability, for ethics, for
bias, security and replicability.
“All of these areas will hopefully move towards
realistic and attainable standards, and tools that
organisations can use,” he says.
38 INTHEBLACK September 2024 SPECIAL EDITION
In the meantime, De Alwis says accountants must
take care to apply their professional scepticism when
using AI in the workplace.
“Accountants are required to serve the public,
and that underpins so much of our ethical
considerations,” she says.
“When it comes to making decisions about the use
of technologies, accounting professionals have a seat
at the table to ask the right questions, but in order to
ask the right questions, we need to know what to ask.
“We need to gain knowledge about technologies,”
she says. “We cannot assume that it is not part of our
job to understand how technologies like AI work.”●
