Participants will learn how to recognize legal and detection issues related to AI-generated information and understand common ethical concerns that can arise when using AI. The session also covers practical ways to prevent problems, including basic controls, safeguards, and responsible practices to help ensure AI is used appropriately and ethically.
Ready or not, generative Artificial Intelligence (AI) is here and it’s everywhere. AI has been emerging over many years and has entered the workplace, educational system, and anywhere you find written communication. AI is the use of computer programs (sometimes called bots) to perform tasks that normally require human intelligence. There are many legal concerns and lost licenses over this topic, soit benefits all to learn the risks and concerns.
Course Objectives
Learn how to identify ethical concerns and dilemmas in areas such as:
1) plagiarism
2) copyright infringement
3) programmer biases
4) information accuracy
5) power grid implications
6) contracts not in favor of the government
7) confidential information leaks
8) risks and benefits of AI
9) implementation controls
You will also learn how the AI new technology directly relates to the AGA code of conduct/ethics.
Key Takeaways
- Learn the programs that have lower risk and those with higher risk
- Learn open versus closed network difference for technological programs
- Learn how to reverse engineer information from detected AI
- Learn how to detect AI quickly and efficiently
- Learn the exposures and potential for litigation and/or fines and sanctions
Presented by Megan Gaillard, CPA, CGFM, CFE, CIA, CGAP, CRMA, and CISA
Megan Gaillard is serving as an auditor and consultant for Auditing, Forensics, and Consulting, LLC. In this capacity, she completes governmental special reviews for financial and budget information. Additionally, she teaches at the graduate level for Seton Hall and Florida Atlantic University for Accounting Fraud Examination Conduct and Procedures.
Megan Gaillard also returned to the Collier County Board of County Commissioners as the Division Director for Corporate Compliance and Continuous Improvement in September 2022. In this capacity, she helps to improve operations and controls for county-wide and division operations. She served as the Public Utilities Department Utilities Finance Division Director as a special assignment, as well as, completed a special assignment for the Public Services Department Domestic Animal Divisions to help enhance controls and resolve issues.
Megan Gaillard previously served as an Assistant City Auditor III / Quality Control Audit Manager for the City of Fort Lauderdale and the Interim City Auditor. In this capacity, she helped the government improve and enhance internal controls to make City operations more effective and efficient.
Megan Gaillard previously was the Director of Audit for the Palm Beach County Office of Inspector General. In this capacity, she directed and managed complex audits and forensic audits of departments, offices, agencies, and activities of governmental units under the OIG’s jurisdiction. These audits found over $24,000,000 in questioned, identified, and avoidable costs. The OIG jurisdiction includes 42 governmental entities and oversight for approximately $8 billion dollars of government funds.
Megan Gaillard previously served as an Internal Controls Manager for the Division of Facilities Management at the Collier County Board of County Commissioners. In this capacity, she performed reviews and evaluated internal controls. The Division worked for is responsible for Government Security, Building Operations, Real Property Management, and Capital Construction with an annual budget of $14,000,000 with an additional $27,000,000 in capital construction budgets.
Megan Gaillard previously served as a Senior Internal Auditor for the Collier County Clerk of the Circuit Court and Comptroller. In this capacity, she managed audits, forensic reviews, and investigations of Collier County Board of County Commissioner Divisions and Departments, as well as, for the Clerk of the Circuit Court and Comptroller Departments. Audits were completed to evaluate internal controls and ensure the legality of payments made with taxpayer dollars.
Megan Gaillard earned her Bachelors of Science Magna Cum Laude from Florida Gulf Coast University in Accounting with a minor in Psychology. She went on to obtain her Masters of Science Summa Cum Laude from Florida Gulf Coast University in Accounting and Taxation. She has obtained the following professional designations: Certified Public Accountant, Certified Internal Auditor, Certified Information Systems Auditor, Certified Fraud Examiner, Certified Inspector General Auditor, Certified Government Financial Manager, Certified Government Audit Professional, and Certification in Risk Management Assurance. She completed the leadership program Growing Associates in Naples, FL (GAIN) in 2015.
She serves on the Association of Government Accountants Professional Ethics Board and the Professional Development Training committees. Ms. Gaillard is a frequent speaker at national and local conferences for accountants, auditors, and government professionals on topics, such as, data analytics, fraud, information technology, internal controls, risk management and assessment, and investigations.