The Committee of Sponsoring Organizations of the Treadway Commission’s publication relies on its proven internal control framework to help companies manage AI-related risks.
Artificial Intelligence
AI loses ground to pros as taxpayers rethink who should do their taxes
Taxpayers are shifting back toward human tax professionals, with trust in AI for filing slipping across every generation, survey shows.
Can AI actually lead to a heavier workload?
More than 30% of corporate employees in a new survey said AI has increased their workload, nearly double the percentage of employees reporting a workload decrease.
Corporate spending accelerating toward AI in 2026
CFOs and finance leaders in a Gartner survey signal increased spending on technology in the coming year, along with lower average pay raises for a third consecutive year.
Agentic AI is handling more finance work — but can CFOs trust it?
Accuracy concerns mean finance leaders still rely on their teams to validate AI outputs, even as agentic AI shows potential to free up more time for strategic work, according to a new report.
Differentiating agentic and generative AI — and more with a Tech Q&A author
Learn why AI’s “confidently wrong” answers can create real risks for CPA firms, and hear practical insights on emerging threats and trends CPAs should watch closely, according to a Technology Q&A co-author.
AI risks CPAs should know
This article looks at risks around AI, including generative AI — crossing technological, economic, human, and environmental lines.
How AI is transforming the audit — and what it means for CPAs
New AI tools promise to automate a growing number of audit tasks, but the need for human review remains.
Report: AI speeds up work but fails to deliver real business value
Organizations are capturing speed through AI, but much of the reclaimed time is spent correcting or rewriting low-quality AI output, a global report says.
CFOs signal crucial role that technology will play in 2026
Confidence among finance leaders at large companies rises along with their expectations about the impact that artificial intelligence and other advanced technologies will have in the coming year.
Getting unstuck by rethinking processes, people, and AI
What happens when a CPA firm leans into AI and finds a way to ditch busy season? The leader of a small firm shares results and the lessons learned. Listen to the podcast episode or read the Q&A.
Simple but effective AI use cases for CAS
Discover a six-step process to implement artificial intelligence and explore examples with specific tools.
Shaping AI governance and controls
Bradley Niedzielski, National Business Controls Advisory Leader, and Audit & Assurance partner, Deloitte & Touche LLP, discusses why broad controls and strong governance are important when implementing AI.
Writing an effective AI prompt for an audit
Explore AI in audit, SQMS documentation strategies, and fraud prevention insights from the November 2025 A&A Focus webcast for accounting professionals.
Creating an AI agent in ChatGPT
ChatGPT’s agent can set complex goals, create a plan to meet those goals, and adapt to changing circumstances.
Features
FROM THIS MONTH'S ISSUE
4 ways solo practitioners can stand out
Five years ago, a grieving Angel Zhen started his own CPA firm with no clients and no revenue. Today, he has 300 clients, $600,000 in revenue and 12 weeks of annual vacation. In this JofA article, he shares how he set up his firm and how you could do the same.
