Today's CPA - 15

was making life and death decisions.

technology that is being audited, which is not so different
than the approach we try to take today.

Because of the moral and ethical consistency challenges,
the need to align the technical community on a common
set of practices is compelling. If ever machines routinely
program machines, it will take a machine to understand
what is being audited.

Impact on Auditing
We must continue encouraging the
auditors of the future to embrace
an educational curriculum that
requires understanding of this type
of technology.

Will the deployment of this technology replace us in
lieu of a robot? Perhaps in some ways, but for those who
embrace the change and start to sharpen their skills in
understanding this emerging technology, the future
begins to look more like an opportunity than one where
jobs are eliminated.

If ever machines routinely program machines, it will
take a machine to understand what is being audited.

Imagine trying to audit a deployment of artificial
intelligence in a traditional way. Some of our military
deployments of this technology have over 10 million lines
of code. It would take an army of programmers literally
months to get a handle on what the code is doing.
Therefore, auditing artificial intelligence in the future
will require an auditor who is adept at using the very

ABOUT THE AUTHOR:
Jeffery S. Rowland, CPA, CFE, CISA, CIA, CRMA, practices
internal audit in his capacity as Vice President, IT/
Security Audit with USAA in San Antonio. A graduate of
SMU and a proud alumni of EY, he has almost 35 years
of experience in the audit field. He may be contacted at
jefferyrowland@gmail.com.

Today's CPA September / October 2020 15



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Today's CPA

Table of Contents for the Digital Edition of Today's CPA

Front Cover
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Table of Contents
Chairmans Message
Accounting and Auditing
Today's CPA - Front Cover
Today's CPA - Chairmans Message
Today's CPA - Accounting and Auditing
Today's CPA - 6
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Today's CPA - 15
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