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The Ethical Detective: AI and the New Fraud Frontier

Learn to harness artificial intelligence as a force for good, mastering the investigative tools and ethical frameworks needed to outsmart the next generation of digital fraudsters.

Created byGarth Sheriff
BeginnerUpdated May 27, 2026

What You'll Learn

  • check_circleEvaluate how artificial intelligence is reshaping fraud risks, investigative practices, and assurance expectations
  • check_circleApply ethical decision-making frameworks to AI-enabled fraud detection and audit processes
  • check_circleIdentify risks related to algorithmic bias, over-reliance on automation, and diminished professional skepticism
  • check_circleAssess accountability and governance challenges arising from AI-supported fraud analytics
  • check_circleDevelop strategies for maintaining trust, transparency, and professional judgment in AI-driven environments

About This Course

Artificial intelligence is transforming how fraud is committed, detected, investigated, and explained, but it is also reshaping the ethical responsibilities of fraud examiners, auditors, and forensic accountants. As organizations adopt AI-enabled tools for analytics, risk assessment, and decision support, professionals must confront new questions about accountability, bias, professional judgment, and the limits of automation.

This program explores how ethical reasoning must evolve alongside technological capability. Participants will examine how AI changes the nature of fraud risk, alters the dynamics of professional skepticism, and introduces new governance challenges in assurance and investigative contexts. Through case-based analysis and practical frameworks, the session highlights how professionals can maintain integrity, transparency, and trust while leveraging advanced analytics and intelligent systems.

The discussion emphasizes the human dimension of fraud work - including ethical decision-making under uncertainty, the psychology of reliance on technology, and the communication challenges associated with AI-informed conclusions. Participants will gain insight into how ethical leadership and critical thinking will define the future credibility of the fraud and assurance professions.

Key Topics Discussed:

  • Ethical implications of AI-enabled fraud and deception
  • Professional responsibility in an era of synthetic content and deepfakes
  • The ethical duty of skepticism when evidence may be AI-generated
  • Trust, authenticity, and truth in digital environments
  • Ethical risks arising from overreliance on AI systems
  • Human accountability versus automated decision-making
  • Bias, fairness, and transparency in AI-driven processes
  • Governance responsibilities for organisations implementing AI
  • Ethical challenges in fraud detection and investigative practices
  • AI-generated misinformation and its impact on professional judgment
  • Confidentiality, privacy, and ethical data use in AI systems
  • The limits of automation in ethical decision-making
  • Maintaining integrity and professional standards amid technological disruption
  • Organisational culture and ethical leadership in the AI era
  • Emerging ethical and regulatory expectations surrounding AI governance

Course Content

2 activities • 1 videos • duration: 1h 16m

  • videocamThe Ethical Detective: AI and the New Fraud Frontier
    Duration 76:46
  • quizRecording Quiz

Your Instructor

Garth Sheriff

Founder of Sheriff Consulting

menu_book43 courses
star13,401 reviews

I am the founder of Sheriff Consulting which specializes in the development and delivery of accounting, auditing and foundational skill courses and workshops. Teaching and working with professionals in diverse and dynamic learning environments has been my passion and experience for over 10 years. As a qualified Canadian Chartered Professional Accountant (CPA, CA) and U.S. Certified Public Accountant (CPA), I work with finance and accounting professionals in both the U.S. and Canada to meet their training and development needs. My goal has always been to create an engaging and interactive learning environment. To help my own path of continual improvement in achieving this goal, I have also received training and worked as a professional actor. I am a member of ACTRA (the Alliance of Canadian Cinema, Television and Radio Artists) and a graduate in improvisation from the Second City Training Centre. http://sheriffconsulting.com/

Credit Information

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.

What Students Are Saying

4.9 out of 5
Student's Choice
381 reviews
  • MB
    Maximo B.
    starstarstarstarstar

    The course content matched my needs.

  • DA
    David A.
    starstarstarstarstar

    Get discussion about AI and how to keep it under reins within the company by way of Governance.

  • AS
    Aman S.
    starstarstarstarstar

    Very informative course on AI tools and thier potential implications

  • RP
    Ralph P.
    starstarstarstarstar

    Excellent presentation

Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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