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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
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