MYCPE ONE

AI Systems Evaluation: A Guide for Professionals 2.5 Credits

AI Systems Evaluation: A Guide for Professionals 2.5 Credits

  • Garrett Wasny

    MA, CMC, CITP/FIBP

  • Rating

    5

  • Published on

    October, 2026

  • Subject Area

    Auditing

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Learning Objectives

  • Explain the emerging role of CPAs as independent evaluators of AI systems.
  • Identify major risks and failure modes associated with AI systems.
  • Apply established AI risk and assurance frameworks to evaluation engagements.
  • Analyze AI performance using appropriate benchmarks, datasets, and testing methods.
  • Evaluate AI governance, controls, documentation, and vendor evidence throughout the system lifecycle.
  • Assess regulatory, ethical, independence, and professional liability considerations in AI evaluation engagements.

Course Overview

Artificial intelligence is creating new opportunities for CPAs to apply established assurance and risk-evaluation skills beyond traditional financial reporting. This course explores the emerging role of CPAs as independent evaluators of AI systems, with emphasis on professional skepticism, internal controls, risk assessment, evidence evaluation, and credible assurance.

Participants will examine major AI standards and assurance frameworks, including NIST, ISO, SOC 2, and COSO, along with regulatory and compliance developments. Coverage also includes common AI failure modes such as hallucination, bias, model drift, sycophancy, and security risks, as well as evaluation methods using benchmarks, golden datasets, red-teaming, and performance testing.

Major Topic:

  • The emerging CPA role in AI system evaluation
  • NIST, ISO, SOC 2, COSO, and AI assurance frameworks
  • AI regulatory and compliance developments
  • AI failure modes, bias, drift, hallucination, and security risks
  • Benchmarks, golden datasets, red-teaming, and performance testing
  • AI governance, controls, evidence, independence, and liability

The course also addresses AI governance, controls, documentation, vendor evidence, independence, ethics, professional liability, and structured evaluation across the AI lifecycle. Participants will gain a practical framework for assessing AI systems and supporting AI assurance and advisory engagements with clear, evidence-based evaluation methods.

On Demand Credits for All Qualifications

License details Credits Status
Auditing for Certified Public Accountants (CPA-US) 2.5 CPE Approved
Auditing for Chartered Professional Accountant in Canada 2.5 CPD Eligible
Governance, Risk Management, and Control for Certified Internal Auditors (CIA) 2.5 CPE Eligible
Risk-Based Audit Planning for Certified Information Systems Auditor (CISA) 2.5 CPE Eligible
Auditing for Certification in Risk Management Assurance (CRMA) 2.5 CPE Eligible
Auditing for Certified Government Auditing Professional (CGAP) 2.5 CPE Eligible
IT Risks, Process, Controls and Assessment for Certified Information Technology Professionals (CITP) 2.5 CPE Eligible
Auditing for Delaware Licensed Public Accountant (DE-LPA) 2.5 CPE Approved
IT Risk Assessment for Certified in Risk and Information System Control (CRISC) 2.5 CPE Eligible
Governance, Risk Management, and Control for Internal Audit Practitioner (IAP) 2.5 CPE Eligible
Association of Chartered Certified Accountants (ACCA) 2.5 CPE Eligible
Chartered Accountant - ICAEW 2.5 CPE Eligible
Risk Management for Certified Internal Controls Auditor (CICA) 2.5 CPE Eligible
Internal Audit Quality for Qualification in Internal Audit Leadership (QIAL) 2.5 CPE Eligible
Auditing for Iowa Licensed Public Accountant (IA-LPA) 2.5 CPE Approved
Risk Management for Certified Controls Specialist (CCS) 2.5 CPE Eligible
Auditing for Maine Licensed Public Accountant (ME-LPA) 2.5 CPE Approved
Chartered Accountants - Scotland 2.5 CPE Eligible
Chartered Accountants - Ireland (CAI) 2.5 CPE Eligible

Additional Information

Credits

2.5

Course Level

Intermediate

Instructional Method

QAS Self Study

Group Internet Based

Pre-requisites

None

Advance Preparation

None

NASBA APPROVED

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.

MY-CPE LLC 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. (MY-CPE LLC 1600 Highway 6 South, Suite 250, Sugar Land, TX 77478, Email: support@my-cpe.com, Phone: 646-688-2884)

Take charge of your career with MYCPE ONE’s online CPE courses designed for CIA professionals. Earn essential CIA CPE credits while expanding your expertise, all from the convenience of your schedule and location. Our courses dive into a variety of relevant topics, keeping you updated on the latest trends and developments in your field. With flexible scheduling and content led by industry experts, MYCPE ONE makes professional learning easy and impactful. Join us today to access powerful resources that help you grow and achieve your career goals. At MYCPE ONE, we’re here to be your trusted partner in success.

About Instructor

Garrett Wasny

Garrett Wasny MA, CMC, CITP/FIBP

Account Executive, BUSINESS & INT’L TRADE EDITORIAL

  • 4.6
  • rating
  • rating
  • rating
  • rating
  • rating

Garrett Wasny, MA, CMC, CITP/FIBP, is an artificial intelligence skills advisor to accountants worldwide and Director of the forthcoming AI Accounting Future Forum. This groundbreaking platform is set to revolutionize how accounting professionals engage with artificial intelligence. A former Price Waterhouse management consultant, Garrett has authored 60+ ebooks, delivered thousands of seminars and webinars to elite accounting enterprises around the globe, and developed dozens of AI apps on accounting technology, tax and ethics topics. 

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. Our courses qualify for credits with NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses accepted by NASBA and other professional organizations?

MY-CPE LLC courses are accepted for continuing education credit by various professional certification programs, including NASBA, IRS, CFP Board, and HRCI. MY-CPE LLC is also recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® and SHRM-SCP® recertification activities.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other professional organizations for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

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AI Systems Evaluation: A Guide for Professionals

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