Decoding Ethics: Building trust in a tech-driven world

IESBA

A podcast of the International Ethics Standards Board for Accountants (IESBA) exploring the technological and ethical risks and opportunities shaping the future of accounting and finance. Through in-depth conversations with global thought leaders, Decoding Ethics helps professionals navigate change and lead with integrity in a tech-driven world.

Episodes

  1. Jul 30

    Why Ethics Is Foundational for Cyber Resilience

    In this episode of Decoding Ethics, host Jeanne Viljoen sits down with Caroline McGroary member of Chartered Accountants Ireland, and Fulbright Scholar in Cybersecurity Risk Management, to explore how organizations can build trust and resilience in a world reshaped by AI and cybersecurity risk.   Caroline traces her path from training with Deloitte in Ireland to a Fulbright Scholarship in the US, where she researched the accountancy profession's role in cybersecurity risk management — experience she has since carried into board, audit, and risk committee work. Drawing on the five fundamental principles of the Code — integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour — she explains how they serve as a practical guide for organizations navigating AI adoption, from shadow AI risks to incident response planning, illustrated through her fire drill analogy.   The conversation also covers why AI is set to elevate, rather than replace, the accountant's role, the importance of tailoring cybersecurity training by function, and why psychological safety — not a culture of fear — is essential to managing cyber risk. Caroline closes with three takeaways for the profession: the role everyone has to play in building trust, the ethical code as a guiding framework, and the importance of committing to lifelong learning.   Takeaways   ·        Ethical leadership starts with the five fundamental principles — integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour — as a practical framework for AI adoption, not just a compliance checklist. ·        Shadow AI and shadow IT are growing risks: unapproved tools can expose confidential data with no oversight over where it resides. ·        AI is elevating the accountant's role, not replacing it — professional judgment and skepticism matter more than ever. ·        Cybersecurity training should be tailored by role, from general awareness to finance-specific risks like deep fake impersonation and voice cloning. ·        Culture and psychological safety are key: people need to feel safe reporting mistakes rather than fearing blame. ·        The profession's path forward rests on building trust, following the ethical code, and committing to lifelong learning.    Chapter Titles   00:09 Introduction to Caroline McGroary 01:32 From Deloitte to a Fulbright Scholarship in Cybersecurity Risk 03:38 The five ethical pillars as a guiding framework for AI 07:46 Shadow AI, evolving cyber threats, and the fire drill analogy 12:03 Why AI elevates, not replaces, the accountant's role 15:16 Tailoring cybersecurity training by role 16:52 Psychological safety and moving beyond a culture of fear 19:25 Skills for the next generation of finance professionals 21:06 Three takeaways: trust, ethics, and lifelong learning #DecodingEthics #AccountingEthics

  2. Jun 26

    Building Trust in AI: Why Governance Matters More Than Speed

    Trust is not a byproduct of AI adoption—it's a prerequisitefor scaling it successfully.   In this episode, Samantha Gloede, Global Head of RiskServices and Head of Trusted AI at KPMG, joins host Jeanne Viljoen to explore how organizations can govern AI responsibly while accelerating innovation. Together, they examine why leading companies are embedding governance directly into workflows, why accountability matters as AI systems coordinate across teams and decisions, and why the long-term competitive advantage belongs to those who can balance speed with strong governance. A conversation on trust, transparency, and what it takes to build confidence in an AI-enabled future.   Key Takeaways  Trust as a prerequisite for scaling AI, not a byproduct of it Why governance enables innovation rather than slowing it down Embedding accountability into workflows—not bolting it on afterward The shift from trust being assured to trust being evidenced Where AI systems fail: at the seams where they interact, not within single tools Scaling governance alongside AI complexity to prevent trust erosion What regulators and standard setters need to clarify about AI-enabled professional judgment Chapter Titles   00:00 Welcome: Trust, Governance, and the Future of AI 03:55 The Shift from AI Adoption to Governance 08:49 Human Accountability in AI Decision-Making 13:41 AI-Enabled Professional Judgment: Where RegulationNeeds Clarity 18:33 Where Trust Breaks: The Seams Between Systems 22:20 The Core Message: Trust Is a Prerequisite, Not aByproduct

  3. May 14

    Rethinking Accountancy Education in the Age of AI

    As artificial intelligence reshapes the accountancyprofession, the question is no longer whether change is happening, but whether the profession is keeping pace.   In this episode, Jeanne Viljoen is joined by Bruce Vivian, Head of Education, MemberMonitoring and Development at IFAC, and a Chartered Accountant (SA) with deep expertise in accountancy education, capacity building, and global professional development, to explore how accountancy education must evolve to prepare ethical professionals for a rapidly changing world.   They discuss how technology is shifting the balance betweentechnical expertise and core capabilities such as critical thinking, curiosity, and communication, and why developing strong ethical judgment remains central to the profession’s role in serving the public interest.   The conversation also examines the shared responsibility ofuniversities, firms, and professional bodies in shaping the next generation of accountants, the expectations of emerging leaders, and the risks of failing to adapt education to the realities of technology-driven profession. Takeways   - The shift from optimizing for efficiency to prioritizing quality,with efficiency as a byproduct - The importance of understanding and identifying risks - Rethinking professional competence in a world where no individualcan master all relevant knowledge - The role of human oversight in technology-enabledworkflows, and how it should be applied based on risk - The need for strong governance and process design toenable responsible innovation Chapter Titles 00:00 Introduction to Ethics in the Accountancy Profession 03:17 How Technology Is Reshaping Accountancy Skills 08:40 The Role of Educational Institutions 13:37 How Firms can Reinforce Ethical Behavior 17:29 The Role of Professional Bodies in Guiding Ethics 19:44 Balancing Technical Expertise with CoreCapabilities  25:02 Using AI to Teach and Apply Ethics 28:55 Insights from Emerging Leaders   31:25 The Risks of Failing to Rethink Education  33:55 Final Reflections on Ethics and Education #DecodingEthics #AccountingEthics

  4. Apr 9

    The Biggest Risk Isn’t AI – It’s Missing the Risk

    This episode explores how professionals can manage theimpact of emerging technologies, particularly AI and automation. A clear message emerges: navigating rapid change requires a return to basics and to the fundamental principles that underpin trust and the credibility of theprofession.   Jeanne Viljoen is joined by Danielle Supkis Cheek, a globalleader in cloud-enabled audit, financial reporting, and data analytics solutions. Together, they reflect on how, while technology is transforming how work is performed, the underlying ethical principles remain unchanged, offeringa stable lens through which professionals can reframe problems and manage the pressures these technologies place on judgment, risk management, and competence. Takeways - The shift from optimizing for efficiency to prioritizingquality, with efficiency as a byproduct - The importance of understanding and identifying risks - Rethinking professional competence in a world where noindividual can master all relevant knowledge - The role of human oversight in technology-enabled workflows, and how it should be applied based on risk - The need for strong governance and process design to enableresponsible innovation Chapters   00:00 Introduction to Ethics in Accountancy 01:48 Danielle’s Journey into AI, Analytics, and Assurance 04:26 The Impact of Technology on Accounting 07:07 Concerns and Misconceptions about AI and Automation 11:59 Ethical Risks in Emerging Technologies 14:22 Professional Competence and Due Care in the Age of AI 19:17 Human Oversight in AI: What “Human in the Loop” ReallyMeans 25:10 Navigating Automation Bias and Process Design 30:04 Balancing Innovation and Ethics 34:49 Adapting Ethical Standards for Emerging Technologies 38:18 Recognizing Bias and Expanding Decision-MakingPerspectives 40:57 Closing Remarks and Key Takeaways ⁠#DecodingEthics⁠ ⁠#AccountingEthics

  5. Mar 12

    AI and Ethics in Accounting: The Need for Human Judgment

    This episode explores the ethical implications of artificial intelligence in the accounting profession. Jeanne Viljoen is joined by Alistair Brisbourne and Sarah Lane from the ACCA Policy and Insights team to discuss real-world dilemmas finance professionals are beginning to face. Drawing on insights from ACCA’s recent AI Monitor report, the conversation examines how AI is already embedded in everyday accounting tools, the ethical risks this creates, and why professional judgment remains essential. The discussion also highlights practical guidance for navigating issues such as data confidentiality, automation bias, and the governance challenges organizations face when adopting AI. A central message emerges from the conversation: while AI is transforming how accountants work, ethical responsibility and accountability remain firmly human. If this episode made you think differently about the future of technology and ethics, follow Decoding Ethics for more conversations on how trust is built in a tech‑driven world.   Takeaways   - How AI is already embedded in the daily work of professional accountants - Ethical threats from AI, including bias, accountability, and data privacy - Applying IESBA's fundamental principles (integrity, objectivity, professional competence, confidentiality, professional behavior) when using AI - The importance of AI literacy and ethical judgment for accountants - The role of ethical leadership and organizational culture in supporting responsible AI use Chapters   00:00 Introduction to AI in Accountancy 05:44 Key Findings from the ACCA AI Monitor Report 11:59 Ethical Dilemmas Emerging from AI Use 18:04 Professional Competence and AI Literacy 23:50 Ethical Leadership in AI Adoption 28:22 Conclusion and Key Takeaways #AIethics #ResponsibleAI #AccountingProfession #Ethics

  6. Feb 13

    Quantum Computing Is Coming!

    Quantum computing is no longer science fiction. With experts predicting operational quantum computers as early as 2029, the implications for data security, encryption, and professional trust are rapidly becoming very real. In this episode of Decoding Ethics, host Jeanne Viljoen is joined by Clinton Firth, a cybersecurity and digital trust partner at PwC whose experience spans national security, intelligence, and enterprise risk, to unpack what quantum computing actually is—and why it matters now for theaccounting profession. This conversation isn’t about becoming a quantum engineer. It’s about understanding the ethical questions accountants must be ready to ask, the skills they need to develop, and why human judgment will remain essential—even in a quantum‑enabled future. If this episode made you think differently about the future of technology and ethics, follow Decoding Ethics for more conversations on how trust is built in a tech‑driven world. Takeaways - The timeline for operational quantum computers may be closer than people is as soon as 2029. - Quantum computing amplifies existing ethical. -  Confidentiality and professional competence are key ethical principles at risk. - Concentration of quantum capabilities poses significant ethical risks. - Continuous learning and curiosity are essential for accountants. - Ethical obligations endure despite technological advancements. - Human judgment is crucial in decision-making processes involving quantum technology.   Chapters 00:00   Introduction to Quantum Computing and Its Relevance 04:38   Does Quantum Technology Create New Ethical Risks – or Just Bigger Ones? 11:24   Implications for the Accounting Profession 14:24   The Skills Accountants Will Need in a Quantum World 20:47   Quantum’s Double-Edged Sword 22:54   The One Ethical Question Accountants Must Ask Now 24:28   Why There Will Always Be a Human in the Loop

  7. Jan 9

    How can ethics keep pace with innovation?

    In the first episode of "Decoding Ethics: Building trust in a tech-driven world", recorded live at the inaugural IESBA Ethics & Independence Conference in Lisbon, we explore the impact of AI on audit and accounting, the importance of principle-based standards, and why trust is essential for technology to drive sustainable innovation.

    How can ethics keep pace with innovation?
  • 7 Episodes

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A podcast of the International Ethics Standards Board for Accountants (IESBA) exploring the technological and ethical risks and opportunities shaping the future of accounting and finance. Through in-depth conversations with global thought leaders, Decoding Ethics helps professionals navigate change and lead with integrity in a tech-driven world.

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