Hot Topic: Artificial Intelligence in Financial Reporting

The capabilities of AI are continuing to garner interest and high expectations for the financial reporting function. 

What is AI and what are the considerations related to financial reporting?

As entities embrace the power of AI, the integration of this technology into financial reporting processes has emerged as a critical consideration for entities seeking to stay ahead in today’s rapidly evolving business landscape.

This Hot Topic focuses on Artificial Intelligence (AI) and provides an overview of terminology and broad considerations related to the identification and understanding of the potential use of AI within an entity’s financial reporting processes; and contains considerations such as highlighting where processes or controls are required when implementing AI. 

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