Digital Auditing and Accountability

Dates

June 2-6, 2025

Length of Course

5 days

Delivery Method

Online

Cost

$625 CAD
Executive certificate: $2,750

This course is offered as part of Pathway 1 of the Executive Certificate in Governance and Innovation in the Age of Intangibles,
a 5-week program with micro-credentials on Digital Transformation or Digital Public Policy.
The course is also available to be taken separately by interested participants.

About

CIGI BuildingOverview: The module covers the principles of digital auditing and assurance frameworks for ensuring transparency in developing and deploying emerging digital technologies, particularly intangible assets.

Takeaways: Participants will learn what digital technologies are, with a particular emphasis on intangible assets. Participants will also learn what digital auditing is and means, gain skills to understand the importance and choice of digital auditing processes, and consider accountability and assurance in tech-driven projects.

Topics of Discussion: 

  • What are digital technologies, with a particular emphasis on key types of intangible assets
  • Tools and frameworks used for digital technologies and intangibles assets
  • Types of digital auditing and assurance processes to consider potential biases and maintain accuracy and accountability for these assets
  • Accountability in using AI and automated decision-making – some key considerations
  • Managing intangibles: Recent developments and expected changes in reporting standards for intangibles

Instructor

Bruce McConomyBruce McConomy is a co-author of the best selling “Kieso” Intermediate Accounting textbook. He has published research articles in Contemporary Accounting Research; the Journal of Accounting, Auditing and Finance; the Journal of Business, Finance and Accounting; Critical Perspectives on Accounting; Accounting History; and the Accounting, Auditing & Accountability Journal. He also has published cases in Accounting Perspectives, Issues in Accounting Education and the Journal of Accounting Case Research.

Format

Course Delivery:

The course is delivered virtually through the BEI-net. The module includes:

  • A total of 5 online learning hours over the course of the week, including pre-recorded sessions (3 hours) and a live case study exercise facilitated by the module leader (2 hours)
  • Office hours for module instructor support
  • Access to supporting material, recommended readings and interactive learning

Course Assessment: 

The module includes a live case study discussion via Zoom scheduled for Friday, 11am-1pm. This online case study exercise brings participants together to practice critical analysis and problem solving, while also giving them the opportunity to network and discuss ideas with like-minded peers.

During this session, participants will be divided into groups to discuss the selected case study further, enriching their project-based learning experience. They will be assessed based on a one-page submission responding to a task that applies module learning objectives to the case study context, which will be due shortly after the module ends.

Audience

This module of the Executive Certificate in Governance and Innovation in the Age of Intangibles is designed for all levels of professionals driving digital transformation, policy-making, and governance initiatives. The course is particularly valuable for civil servants, lawmakers, civil society leaders, scholars, and graduate students committed to shaping digital governance strategies and policies. 

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