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Machines can learn, butwhat will we teach them?
Geraldine Magarey
© Chartered Accountants Australia and New Zealand 2018
The technology
• AI is a field of computer science that includes
o machine learning,
o natural language processing,
o speech processing,
o expert systems,
o robotics, and
o machine vision.
© Chartered Accountants Australia and New Zealand 2018
What does AI look like?
© Chartered Accountants Australia and New Zealand 2018
What does AI look like?
• https://youtu.be/7gh6_U7Nfjs
© Chartered Accountants Australia and New Zealand 2018
What is AI?
• Many upsides to AI
o Search engines
o Platforms like Amazon and Netflix
o Education
o Health care sectors
o Analytical tools enable predictive modelling
© Chartered Accountants Australia and New Zealand 2018
What is AI?
• Also many downsides
o Personal privacy
o Data security
o Social reengineering
o Fake news
© Chartered Accountants Australia and New Zealand 2018
Why do we need an ethical framework?
• Commoditisation of personal data
• Lack of transparency
• Rise of fake news
• Alleged interference in elections
• Unknown mechanics of how algorithms work
© Chartered Accountants Australia and New Zealand 2018
Impacts and concerns
• AI is an alternative intelligence without a human conscience
or human values.
• Potential biases of AI designers and coders – women and
ethnic minorities are under represented.
• Data is commoditised, marketed and trafficked around the
globe.
• Data also used to manipulate attitudes and behaviours.
• Several initiatives under way exploring governance regimes.
© Chartered Accountants Australia and New Zealand 2018
Impact on business
• Look at from different angles:
o Technology companies themselves who have a
pivotal role in addressing ethical challenges.
o Business as a whole as employers and users of
AI.
© Chartered Accountants Australia and New Zealand 2018
Impact on business
• Some examples of ethical concerns being considered
about design and implementation:
o Concerns around negative social behaviour.
o Social suffering eg bullying, harassment etc
o Fairness in respect of algorithms.
o Human capacity to make informed choices.
o Privacy.
© Chartered Accountants Australia and New Zealand 2018
Ethical decision points for business
• How will your business balance the efficiencies and
productivity gains of AI with reinvestment in
employee retraining and reskilling?
• How will you draw ethical boundaries around data
use?
© Chartered Accountants Australia and New Zealand 2018
Ethical decision points for business
• How can employees’ voices be included in the
transition to a blending of human and machine
talent in the workplace?
• How will AI enhance the consumer experience and
ensure the ethical treatment of customers?
• How will you ensure your algorithms and other AI
applications will stand the test of external scrutiny?
© Chartered Accountants Australia and New Zealand 2018
Impact on regulators
• Some countries articulating their vision of what AI
will mean for their citizens
o USA, UK, Singapore, China, Germany, France
• Singapore established AI Singapore to get business
and researchers working together to improve
business practices.
• Australia wait and see approach.
© Chartered Accountants Australia and New Zealand 2018
Ethical decision points for regulators
• Should regulators rather than business be deciding
on what data can be used and for what purposes?
• While AI is still in its infancy, how can regulators
participate in the global discussion and formulate
global ethical principles to underpin the advance of
AI worldwide?
© Chartered Accountants Australia and New Zealand 2018
Ethical decision points for regulators
• How can regulators ensure that malicious uses are
prevented
• Is it possible to regulate AI to ensure ethical
outcomes that protect human well-being are part of
the design, or do we leave that to self- regulation?
© Chartered Accountants Australia and New Zealand 2018
Ethical decision points for regulators
• Is there a place for a voluntary certification system
for AI standards enabling consumers to use their
purchasing power to reward and encourage ethical
AI just as the “Fairtrade” logo enables consumers to
make ethical decisions around coffee and other
agricultural product harvesting?
© Chartered Accountants Australia and New Zealand 2018
Impact on accountants
• Accountants seen as trusted advisers.
• Development of IT skills to complement skills
around analysing information for decision making.
• Role of auditor around algorithms.
© Chartered Accountants Australia and New Zealand 2018
Ethical decision points for accountants
• What are the possible threats to the profession’s
integrity in an AI environment and how might these
be mitigated?
• How will AI change the skills needed within the
finance function, advisory or assurance team?
© Chartered Accountants Australia and New Zealand 2018
Ethical decision points for accountants
• How can the profession assist with making AI more
accountable and algorithm applications more
transparent for users and their clients?
• Who will be responsible for deciding if AI’s output
and performance fit within an ethical accountability
framework?
© Chartered Accountants Australia and New Zealand 2018
Ethical decision points for accountants
• Can the profession create its own ‘sandbox’ for
ethical development of AI in accounting, audit and
assurance?
© Chartered Accountants Australia and New Zealand 2018
Principles for ethical AI
© Chartered Accountants Australia and New Zealand 2018
Principles for ethical AI
1. Artificial Intelligence should be developed for the
common good and benefit of humanity.
2. Artificial Intelligence should operate on principles
of intelligibility and fairness.
3. Artificial Intelligence should not be used to
diminish the data rights or privacy of individuals,
families or communities.
© Chartered Accountants Australia and New Zealand 2018
Principles for ethical AI
4. All citizens have the right to be educated to enable
them to flourish mentally, emotionally and
economically alongside artificial intelligence.
5. The autonomous power to hurt, destroy or deceive
human beings should never be vested in artificial
intelligence,
© Chartered Accountants Australia and New Zealand 2018
Conclusion
© Chartered Accountants Australia and New Zealand 2018
Questions