LF logo
by learnformula
search
Log in
search
Courses/Accounting & Tax/Technology for Accountants

AI-Decision Governance System (AI-DGS)

Master the pre-flight framework that stress-tests AI outputs to safeguard professional judgment, transforming liability risks into accurate, human-owned, and defensible decisions.

Created byGarrett Wasnyworkspace_premium
4.6
(7 reviews)
IntermediateUpdated Feb 17, 2026
AI-Decision Governance System (AI-DGS)

What You'll Learn

check_circleExplain why AI-driven language increases reliance risk at machine speed.
check_circleDifferentiate caloric work from structural judgment in AI workflows.
check_circleApply the six-layer AI-DGS lens to an accounting artifact.
check_circleIdentify implied claims and AI-washing exposure in professional language.
check_circleEvaluate judgment ownership gaps and escalation thresholds in workflows.
check_circleConstruct a human-authored Judgment Record that is defensible under scrutiny.

About This Course

Welcome to the AI Decision Governance System (AI-DGS), a transformative course designed to keep professional judgment human in an AI-driven world. As artificial intelligence rapidly reshapes the landscape of accounting and professional services, it introduces a volatile new risk class: AI-influenced judgment, language, and reliance. This course is not a standard user guide for AI tools; it is a rigorous governance manual and a pre-flight decision framework—comparable to aviation safety checklists or a SWOT analysis—built to stress-test AI-generated work before it is signed, sent, or released.

The curriculum begins by addressing the "Governance Gap," a critical blind spot where liability moves through language faster than numbers. You will learn to navigate the 12 First Principles of AI Governance, distinguishing between "caloric work" (repetitive tasks safe for automation) and "structural work" (deep analytical judgment that must remain human). Through practical exercises, we will demonstrate how to detect "zombie processes" and prevent cognitive atrophy, ensuring that your firm's expertise is not hollowed out by an over-reliance on algorithms.

This course guides you through the six essential layers of the AI-DGS, providing a structured workflow to analyze artifacts such as emails, press releases, and audit memos. You will learn to identify implied claims, bridge ownership gaps, and mitigate reliance risks using specialized frameworks. Key topics covered in this course include:

  • The 12 First Principles of AI Decision Governance and the necessity of "cockpit discipline."
  • The 6-Layer Governance System: Representation Integrity, Judgment Ownership, Cognitive Capability, Velocity, Drift, and Assurability.
  • Practical application of the "AI Washing Detector" to identify unsupported claims and misstatements.
  • The "Materiality Drift Analyzer" to understand how small, automated errors compound into systemic failure.
  • The 10 Commandments of AI-DGS: A code of conduct for maintaining professional sovereignty.
  • The Return on Investment (ROI) of governance: shifting from efficiency gains to disaster prevention.

By the end of this course, you will be equipped with the tools to transition from a passive approver of AI outputs to an active pilot of professional judgment. You will learn how to create a defensible "human judgment record," ensuring that every piece of work you release is verified, accurate, and professionally sound. Whether you are an accountant, auditor, or business advisor, the AI-DGS provides the essential protocols needed to protect your reputation and uphold the standards of your profession in the age of automation.

Your Instructor

Garrett Wasny
Garrett Wasny

MA, CMC, CITP/FITP

menu_book141 courses
star13,827 reviews

GARRETT WASNY, MA, CMC, CITP/FITP, is an artificial intelligence (AI) skills advisor to accountants, tax attorneys, enrolled agents, and tax preparers worldwide. His courses focus on the new intersection of accounting and technology, and provide guidance to practitioners on how to prosper in this dynamic age. His sessions demystify emerging cloud, mobile, and social applications, and explain in plain language how financial professionals can use these online tools to build trust, solve problems, and create new value. He’s also an award-winning Internet speaker, author, app developer, professional development specialist, and former management consultant for Price Waterhouse. He's published 50+ ebooks on computing and ethical issues related to accounting, written hundreds of articles and columns on Internet strategy, and delivered thousands of seminars and webinars to CPAs and accounting organizations around the globe.

Credit Information

Do these courses count toward my professional development requirements?

This portal is provided as a training and development resource for City of Markham employees. Every course is delivered by a qualified subject matter expert or learning organization, is quantifiable in hours, and is verifiable — you receive a documented certificate of completion for every course you finish, stored on LearnFormula indefinitely.

If you hold a professional designation (for example in engineering, accounting, human resources, or law), courses may be counted as professionally relevant, verifiable learning activities toward your continuing professional development. Individual practitioners are responsible for confirming that an activity meets the requirements of their professional body. For questions about the City of Markham's training and development policies, please speak with your people leader or Human Resources.

What Students Are Saying

4.6
Student's Choice
7 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.