Digital Auditing and Accountability

OnDemand

Ensure transparency in a tech-driven world.

This self-paced module dives into the essentials of digital auditing and accountability, equipping professionals with the frameworks and tools to assess intangible assets and emerging technologies. Learn how to evaluate digital systems, identify potential biases, and apply assurance processes that build trust and compliance—key for anyone managing AI, automation, or data-driven innovation.

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About

Module overview: 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 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.

Audience

This module is designed for all levels of professionals driving digital transformation, policy-making, and governance initiatives.

It focus on fostering effective digital leadership and is particularly valuable for professionals who are driving innovation and transformation in the public, private, or non-profit sectors.

Format

Course Delivery:

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

A total of three hours of pre-recorded sessions, divided into 30-45 minutes topical sub-sessions.
Access to supporting material, including recommended readings and flexible, self-directed exercises.
Access to discussion boards, giving participants the opportunity to engage with the module instructor and fellow participants through dedicated forums where questions, insights, and case reflections can be shared.

Course Assessment:

For those choosing the Executive Module or Executive Certificate options, participants will will be assessed based on a one-page submission responding to a task that applies module learning objectives to the case study context.

Pricing

Audit Only - $199

A high-level overview of the topic without the pressure of assessments.
No certificate is awarded.

Executive Module - $299

Provides professional development in a targeted area.
Includes an assessment of the knowledge gathered through a response to a real-world application of the topic covered.
Upon successful completion, participants are awarded with a Certificate (badge).

Executive Certificate - $1,299

Provides a broader foundation in innovation and intangible asset strategy, giving participants access to 5 modules from a curated selection.
Includes an assessment of the knowledge gathered through a response to a real-world application of the topic covered in each module.
Upon successful completion of all 5 modules, participants are awarded with a micro credential in Digital Policy Innovation.