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The Risks of Artificial Intelligence - Part 2


Total Credits: 1.8 including 1.5 Information Technology - Technical, 1.8 Information Technology - Technical

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Categories:
ACPEN Industry Institute |  Accounting and Auditing |  Technology
Faculty:
Lynn Fountain
Course Levels:
Basic
Duration:
1.8 Hour
License:
Expires 30 day(s) after program date.

Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Description

As artificial intelligence (AI) becomes deeply integrated into business operations and decision-making, organizations must recognize that effective oversight extends beyond technical safeguards.The governance, risk and control (GRC) responsibilities of AI also carry a cultural dimension requiring alignment with corporate ethical values ethical principles and accountability structures.Cultural governance emphasizes leadership commitment, employee engagement and cross-function ownership of AI practices to ensure trust and transparency.  AI-related risks – ranging from bias and ethical concerns to regulatory compliance, reputational exposure and operational vulnerabilities necessitate robust control frameworks and proactive mitigation strategies.   These include governance structures, policies, risk assessments, transparency measures, and continuous monitoring.  By embedding cultural governance and mitigation responsibilities into enterprise AI initiatives, organizations can responsibly harness innovation while safeguarding stakeholders, protecting reputation and ensuring sustainable long-term value.

Note:  This is Part 2 in a two-part series on the risks of AI

Basic Course Information

Learning Objectives

Societal and Cultural Risks

  • Explain how AI may exacerbate economic and social divides
  • Identify the role of AI in spreading disinformation
  • Evaluate the impact of AI on trust and credibility
  • Discuss cultural and geopolitical risks of AI dominance

Governance and Control Risk

  • Understand how regulation lags behind AI development
  • Identify corporate and geopolitical risks of AI dominance
  • Evaluate AI’s role in cybersecurity threats
  • Discuss long-term debates around AI alignment and safety

Mitigation and Responsible AI

  • Apply ethical frameworks to assess AI adoption
  • Recommend governance structures for AI oversight
  • Design approaches to keep human judgment central
  • Propose workforce strategies for adapting to AI-driven change

Major Subjects
  • Society and cultural risks of AI
  • Governance and control risks of AI
  • Mitigation and Responsible AI

Course Materials

Faculty

Lynn Fountain Related Seminars and Products


Lynn Fountain has over 45 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing and risk management. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Lynn has held two Chief Audit Executive (CAE) positions for international companies. In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees. The fraud was formally investigation by the FBI and resulted in 5 indictments estimating a $13M fraud loss.Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CPA, CGMA, CRMA credentials.


Dates

Thu, Oct 23, 2025 - 12:00 PM to 1:36 PM EDT
Tue, Nov 04, 2025 - 4:00 PM to 5:36 PM EST
Thu, Nov 20, 2025 - 12:00 PM to 1:36 PM EST
Tue, Dec 02, 2025 - 4:00 PM to 5:36 PM EST
Sat, Dec 20, 2025 - 10:00 AM to 11:36 AM EST
Tue, Dec 30, 2025 - 12:00 PM to 1:36 PM EST
Tue, Jan 06, 2026 - 4:00 PM to 5:36 PM EST
Thu, Jan 22, 2026 - 12:00 PM to 1:36 PM EST
Tue, Feb 03, 2026 - 4:00 PM to 5:36 PM EST
Thu, Feb 26, 2026 - 12:00 PM to 1:36 PM EST
Tue, Mar 03, 2026 - 4:00 PM to 5:36 PM EST
Thu, Mar 26, 2026 - 12:00 PM to 1:36 PM EDT
Tue, Apr 07, 2026 - 4:00 PM to 5:36 PM EDT
Thu, Apr 23, 2026 - 12:00 PM to 1:36 PM EDT
Tue, May 05, 2026 - 4:00 PM to 5:36 PM EDT
Thu, May 28, 2026 - 12:00 PM to 1:36 PM EDT
Tue, Jun 02, 2026 - 4:00 PM to 5:36 PM EDT
Sat, Jun 06, 2026 - 10:00 AM to 11:36 AM EDT
Thu, Jun 25, 2026 - 12:00 PM to 1:36 PM EDT

Additional Info

Basic Course Information

Prerequisites Risks of AI - Part 1
Advanced Preparation Basic Understanding of Artificial Intelligence
Designed For

Accountants, Auditors, Internal Auditors & Finance Professionals

 


Original Recording Date 09/2025
Yellow Book No
Course Developer Lynn Fountain, CPA, CGMA, CRMA, MBA, cPIA
Date Added to Catalog 09/2025

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199). 


Official Registry Statement

Business Professionals' Network, 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 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


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 


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