Course Description:
Participants learn how AI redistributes judgment through fluent narrative, how liability now moves faster through language than numbers, and why traditional controls miss the “moment of reliance.” Using the aviation checklist metaphor, the course shows how to operationalize repeatable cockpit discipline across everyday artifacts (emails, memos, advisories, press releases). Learners will apply a six-layer governance lens—representation integrity, judgment ownership, capability integrity, velocity, drift, and assurability—supported by practical “Gem” workflows and the Human Judgment Record. The emphasis is not on using AI better, but on governing AI-shaped conclusions so they remain human-owned, defensible, and replayable under scrutiny.

Topics Covered:

• The “Quiet Shift” and why AI became a governance condition
• Narrative risk vs. numerical risk in professional deliverables
• AI-DGS Quick Start and the Human Judgment Record
• Six-layer cockpit lens: representation, ownership, capability, velocity, drift, assurability
• Caloric vs. structural work and cognitive atrophy risk
• Documentation trails as “flight data recorders” for defensibility
• Scaling AI-DGS across artifacts and high-stakes releases

Learning Objectives:

• Explain why AI-driven language increases reliance risk at machine speed
• Differentiate caloric work from structural judgment in AI workflows
• Apply the six-layer AI-DGS lens to an accounting artifact
• Identify implied claims and AI-washing exposure in professional language
• Evaluate judgment ownership gaps and escalation thresholds in workflows
• Construct a human-authored Judgment Record that is defensible under scrutiny
• Design a repeatable pre-flight governance checklist for AI-assisted deliverables

Who Will Benefit/Target Audience:
Accountants, auditors, tax professionals, and finance leaders who use (or review) AI-assisted outputs and need a defensible governance protocol before others rely on their work.

Prerequisite Knowledge:
Basic familiarity with accounting deliverables and professional review/sign-off practices is recommended.

Presenter: Garrett Wasny

What To Expect

• You will receive an email from CPA Saskatchewan following your registration to confirm your order and information on how to access the course through PD Connect.
• Once sent, these emails can also be found in the Communication tab of your CPA Saskatchewan Member Portal.
• Watch a qualified CPA instructor and receive a copy of the same course material that is provided to attendees of the in-person session.
• This course is designed for participants to view while following along with the course material provided.
• This self-study course allows you to save your progress and continue later. A certificate of completion will be provided upon successful completion of the course and quiz.
• Access to all on-demand learning courses will be for 180 days from the date of purchase.