{"id":2926,"date":"2026-05-05T17:20:17","date_gmt":"2026-05-05T17:20:17","guid":{"rendered":"https:\/\/eaa-online.org\/congress-2026\/?p=2926"},"modified":"2026-05-05T17:24:30","modified_gmt":"2026-05-05T17:24:30","slug":"symposium-06","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-06\/","title":{"rendered":"Symposium 06"},"content":{"rendered":"<p><strong><span style=\"color: #0099cc\">Building Trust in AI Through Assurance: Research Directions and Curriculum Implications for Accounting Graduates<\/span><\/strong><\/p>\n<p style=\"text-align: justify\"><em>As organisations increasingly embed artificial intelligence (AI) into their operations, assurance over AI-related risks is becoming a critical\u2014yet still underdeveloped\u2014area in both internal and external auditing. Building users\u2019 trust in AI systems is critical for successful adoption of AI by organisations. AI risks now include ethical, societal, and human rights impacts beyond traditional operational risks. <\/em><\/p>\n<p style=\"text-align: justify\"><em>As AI becomes increasingly integrated into organizational processes, internal auditors will be expected to provide assurance over a new set of complex risks. These include accountability for AI-generated outcomes, auditability of algorithms, data governance, cybersecurity, and the adequacy of human oversight, among others. External auditors increasingly rely on AI tools to enhance audit quality\u2014through anomaly detection, predictive analytics, and automated testing\u2014yet the assurance over these tools themselves remains limited. Standard setters and regulators are beginning to address the implications of AI for audit evidence, auditor judgment, and independence, but consensus is still forming. <\/em><\/p>\n<p style=\"text-align: justify\"><em>This panel will explore how the accounting profession needs to evolve to meet the challenges of AI assurance. Key themes include understanding the challenges better, the need for further and possibly interdisciplinary research, and the implications for accounting education. For example, are we equipping future auditors with the right mix of technical, ethical, and analytical skills? How can internal and external auditors collaborate to build trust in AI? And what role should the profession play in shaping assurance standards for AI?<\/em><\/p>\n<p><span style=\"color: #0099cc\">Moderator<\/span><\/p>\n<p style=\"padding-left: 40px\">Sergeja Slapnicar | University of Queensland<\/p>\n<p><span style=\"color: #0099cc\">Panellists<\/span><\/p>\n<p style=\"padding-left: 40px\">Mara Cameran | Bocconi University<\/p>\n<p style=\"padding-left: 40px\">Marc Eulerich | University of Duisburg Essen<\/p>\n<p style=\"padding-left: 40px\">Mukesh Garg | International association for accounting education and research<\/p>\n<p style=\"padding-left: 40px\">Zuzana Hakova | IIA Czech Republic &amp; UniCredit Bank Czech Republic and Slovakia<\/p>\n<p style=\"padding-left: 40px\">Rui Peres Jorge | International Ethics Standards Board for Accountants<\/p>\n<p style=\"padding-left: 40px\">Tomas Nemec | EY Partner in Assurance Department &amp; Regional Leader for Innovations and Digitalization<\/p>\n<p><strong><span lang=\"EN-AU\" style=\"color: #0099cc\">Schedule<\/span><\/strong><\/p>\n<p style=\"padding-left: 40px\"><span lang=\"EN-AU\"><strong>Date | Time:<\/strong> Thursday 28 May 2026 14:00 \u2013 15:30<\/span><\/p>\n<p style=\"padding-left: 40px\"><span lang=\"EN-AU\"><strong>Location: <\/strong>RB 101 (Rajsk\u00e1 Building)<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Building Trust in AI Through Assurance: Research Directions and Curriculum Implications for Accounting Graduates As organisations increasingly embed artificial intelligence (AI) into their operations, assurance over AI-related risks is becoming a critical\u2014yet still underdeveloped\u2014area in both internal and external auditing. Building users\u2019 trust in AI systems is critical for successful adoption of AI by organisations. [&hellip;]<\/p>\n","protected":false},"author":1996,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[13],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Symposium 06 - Congress 2026<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-06\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Symposium 06 - Congress 2026\" \/>\n<meta property=\"og:description\" content=\"Building Trust in AI Through Assurance: Research Directions and Curriculum Implications for Accounting Graduates As organisations increasingly embed artificial intelligence (AI) into their operations, assurance over AI-related risks is becoming a critical\u2014yet still underdeveloped\u2014area in both internal and external auditing. Building users\u2019 trust in AI systems is critical for successful adoption of AI by organisations. [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-06\/\" \/>\n<meta property=\"og:site_name\" content=\"Congress 2026\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-05T17:20:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-05T17:24:30+00:00\" \/>\n<meta name=\"author\" content=\"DAVID PROCHAZKA\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"DAVID PROCHAZKA\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-06\/\",\"url\":\"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-06\/\",\"name\":\"Symposium 06 - Congress 2026\",\"isPartOf\":{\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#website\"},\"datePublished\":\"2026-05-05T17:20:17+00:00\",\"dateModified\":\"2026-05-05T17:24:30+00:00\",\"author\":{\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/d69418c1a25f9a78df8616d27967ec5d\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-06\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#website\",\"url\":\"https:\/\/eaa-online.org\/congress-2026\/\",\"name\":\"Congress 2026\",\"description\":\"Just another EAA Sites site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eaa-online.org\/congress-2026\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/d69418c1a25f9a78df8616d27967ec5d\",\"name\":\"DAVID PROCHAZKA\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/eaa-online.org\/congress-2026\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8cffb07480af517e983306363088ff98?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8cffb07480af517e983306363088ff98?s=96&d=mm&r=g\",\"caption\":\"DAVID PROCHAZKA\"},\"url\":\"https:\/\/eaa-online.org\/congress-2026\/author\/prochazdvse-cz\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Symposium 06 - Congress 2026","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eaa-online.org\/congress-2026\/2026\/05\/05\/symposium-06\/","og_locale":"en_US","og_type":"article","og_title":"Symposium 06 - Congress 2026","og_description":"Building Trust in AI Through Assurance: Research Directions and Curriculum Implications for Accounting Graduates As organisations increasingly embed artificial intelligence (AI) into their operations, assurance over AI-related risks is becoming a critical\u2014yet still underdeveloped\u2014area in both internal and external auditing. 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