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.