Date: Wednesday, December 9, 2026
Time: 12:00pm ET
CPE: 1.0
This session will explore the rapidly evolving role of artificial intelligence in government and the implications for audit, risk management, internal controls, and governance. Panelists representing the audit and oversight community, public accounting/consulting, federal agencies, and state and local government will share perspectives on AI risks, governance frameworks, control considerations, and practical approaches for providing assurance over the use of AI.
Learning Objective:
- Identify key risks associated with the use of AI in government operations and decision-making.
- Describe governance and internal control considerations for the responsible implementation and use of AI.
- Evaluate approaches for auditing AI-related risks and controls, including data reliability, cybersecurity, transparency, and accountability.
- Recognize emerging practices for incorporating AI-related risks into audit planning and risk assessments.
Moderator
George Fallon – RMA Associates LLC
George Fallon is an IT Director at RMA Associates, where he leads the firm’s cybersecurity practice and supports federal agencies in securing and modernizing their information technology environments. With more than 30 years of federal IT audit and cybersecurity experience, George has built and led teams conducting technical assessments of networks, servers, databases, cloud platforms, and complex web applications. George began his career with a major accounting firm and has since led cybersecurity and penetration testing teams supporting some of the federal government’s largest and most complex organizations. George is recognized for translating highly technical findings into clear, actionable information for executive and technical audiences. A published author and frequent presenter, George regularly shares insights on cybersecurity and emerging technology risks. His current focus is advancing Zero Trust Architecture across the federal landscape. George is a CPA, CISA, CDPSE, CISSP, CGFM, and CEH
Presenter
Dr. Brett Baker (former Federal Inspector General)
George Fallon is an IT Director at RMA Associates, where he leads the firm’s cybersecurity practice and supports federal agencies in securing and modernizing their information technology environments. With more than 30 years of federal IT audit and cybersecurity experience, George has built and led teams conducting technical assessments of networks, servers, databases, cloud platforms, and complex web applications. George began his career with a major accounting firm and has since led cybersecurity and penetration testing teams supporting some of the federal government’s largest and most complex organizations. George is recognized for translating highly technical findings into clear, actionable information for executive and technical audiences. A published author and frequent presenter, George regularly shares insights on cybersecurity and emerging technology risks. His current focus is advancing Zero Trust Architecture across the federal landscape. George is a CPA, CISA, CDPSE, CISSP, CGFM, and CEH
Presenter
Megan Gaillard, Collier County Board of County Commissioners
Megan Gaillard serves as Division Director for Corporate Compliance and Continuous Improvement for the Collier County Board of County Commissioners, where she supports county-wide efforts to strengthen operations, internal controls, compliance, and continuous improvement. She also serves as an auditor and consultant with Auditing, Forensics, and Consulting, LLC. Megan has extensive experience in internal audit, forensic auditing, fraud examination, internal controls, and government oversight. Her previous roles include Interim City Auditor and Quality Control Audit Manager for the City of Fort Lauderdale and Director of Audit for the Palm Beach County Office of Inspector General, where audits identified more than $24 million in questioned, identified, and avoidable costs. Megan also teaches graduate-level courses in accounting and fraud examination. She is a CPA, CGFM, CFE, CIA, CGAP, CRMA, and CISA and holds bachelor’s and master’s degrees in accounting from Florida Gulf Coast University.
