Investing AI Ethics in Forensic Investigations: Development, Policies, and Best Practices

Artificial intelligence (AI) is a dominant technological feature that affects the ethical use of forensic accountants during investigations. A code of ethics can help mitigate ethical risks such as those that arise when AI-generated digital information is presented as court evidence. Normative, informative, and advisory aspects underpin the formulation of a code of ethics and are examined. A conceptual framework, incorporating the research dimensions and philosophical perspectives, is tabled and then discussed to help navigate contemporary challenges such as those posed by AI. Forensic accountants must rely on ethical principles to guide their use of AI, since they are subject to the ethical standards set by their professional bodies. These philosophical principles, anchored in enduring moral principles that apply universally, guide ethical policy making and ensure effective ethical strategies for use in forensic investigations. Risks can be assessed with ethical policies and a code of ethics can be revised as new technologies become available. An effective code of ethics answers the questions whether, how, and to what extent the use of AI is ethically acceptable in forensic investigations. Lastly, introducing AI responsibly and ethically is also significant in teaching professional accountants about ethical principles and the risks associated with using AI. Keywords: accountant, artificial intelligence (AI), code of ethics, ethics, universal