Data, automation, and AI can inform decisions, but they cannot assume professional responsibility. Participants will examine situations in which incentives, incomplete evidence, competing stakeholder interests, or technology create threats to objectivity and sound judgment. They will apply ethical reasoning, define appropriate decision rights and controls, and determine when finance must challenge, intervene, document, or escalate. The session positions finance as both a strategic partner and a guardian of trust and long-term enterprise value.
Course ID: FBPC11
FBP2 – The Human Edge: Judgment, Governance, and Responsible AI
Learning Objectives
- Analyze a business decision for ethical, professional-judgment, objectivity, and accountability concerns.
- Determine appropriate governance, decision rights, and controls for the use of data, technology, and AI.
- Determine and defend an appropriate challenge, intervention, documentation, or escalation response.
Major Topics
- Human judgment and accountability in technology-enabled decisions
- Ethical reasoning, objectivity, and competing stakeholder interests
- Incentives, incomplete evidence, and threats to sound judgment
- Governance, decision rights, and controls for data and AI
- Professional challenge, intervention, documentation, and escalation
- Finance’s responsibility for trust and long-term enterprise value
Who Should Attend
Experienced CPAs, finance business partners, controllers, and finance leaders who must exercise professional judgment and establish responsible governance for data, technology, and AI-enabled decisions.
Fields of Study
Behavioral EthicsPrerequisites
Completion of Finance Business Partnering Series 1 or equivalent foundational knowledge and experience is recommended.