Artificial Intelligence in Auditing (CPE Course)

CPE Credit: 2 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $25

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Course Description
This course explains how artificial intelligence is transforming every stage of the audit process by enabling deeper analysis, faster testing, and stronger fraud detection. It shows auditors how to apply AI tools while maintaining professional judgment, oversight, ethics, and regulatory compliance. Participants learn the skills and strategies needed to use AI responsibly and effectively, positioning themselves to deliver higher-quality, more insightful audits.

Author: Steven Bragg

Course Number: AU1045

Learning Objectives

  • Recognize the different types of learning approaches that can be applied to AI tools.

  • Recall the best uses for natural language processing.

  • Recognize the situations to which continuous auditing can be applied.

  • Specify how AI can be used to detect fraud.

  • Recall why auditors need to oversee the use of and outputs from AI tools.

  • Recognize the risk of using “black box” AI models.

  • Recall the skill sets that auditors need in order to use AI in audits.

  • Recognize the consequences for audit firms that do not adopt AI tools.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Auditing

Prerequisites: None

Advance Preparation: None

Latest Review Date: November 2025

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.