How to use generative AI as a force multiplier without compromising audit quality, defensibility, or professional judgment.
This course provides a governance framework for integrating generative artificial intelligence into audit engagements while maintaining professional responsibility and evidence standards. It addresses the risks associated with AI, including accuracy, bias, confidentiality, and prompt manipulation, and outlines a structured approach to tool approval, risk assessment, and output verification. The material emphasizes that AI should function as a force multiplier rather than a subject matter expert, requiring auditors to retain ownership of all conclusions and audit findings. Participants learn how to implement a control model that includes prompt change control, source-based verification, and transparent documentation to ensure audit work remains defensible under scrutiny.
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1 activity • 1 videos • duration: 1h 25m
Auditor General at Auditor General's Department Jamaica
Pamela Monroe Ellis, CD, FCA, FCCA Auditor General of Jamaica Pamela Monroe Ellis is an experienced audit leader whose work spans public sector accountability, governance, professional ethics and institutional strengthening. Appointed Auditor General of Jamaica in 2008, she leads independent scrutiny of the management and use of public resources, supporting transparency, accountability and improvements in public administration. She serves as Secretary General of the Caribbean Organization of Supreme Audit Institutions (CAROSAI), a Commissioner of Jamaica’s Integrity Commission, and a member of the United Nations Committee of Experts on Public Administration (CEPA). Her international leadership experience includes serving on the Board of the International Federation of Accountants (IFAC) from 2012 to 2018, including as Chair of its Governance Committee. She also served on the Board of the INTOSAI Development Initiative (IDI) from 2017 to 2022 and chaired the Steering Group for the International Financial Reporting for Non-Profit Organizations initiative from 2020 to 2022. She is a former Chair of the CARICOM Secretariat Audit Committee and the Institute of Chartered Accountants of Jamaica’s Investigations Committee. Mrs. Monroe Ellis is a Fellow of the Institute of Chartered Accountants of Jamaica and the Association of Chartered Certified Accountants. She has been appointed to Jamaica’s Order of Distinction in the rank of Commander. As a CPD Formula contributor, she brings a practical leadership perspective to governance, audit quality, ethical decision-making and professional judgment, connecting professional principles with the challenges auditors and finance professionals face in practice.
Professional development requirements vary by profession, country, and regulatory body. Before enrolling, review the course details and confirm that the content, learning format, and any listed credits meet your specific requirements. You are responsible for confirming eligibility with your regulator or professional association and keeping the records required for reporting.
