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AI auditing: Towards a practicable model

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Abstract

With the advancement of Artificial Intelligence (AI) technologies in the recent years, the business application of AI models has expanded significantly. Hence, auditors are progressively encountering AI systems, models and algorithms during audit and assurance projects. The growing scientific domains of eXplainable AI (XAI) and Responsible AI raise concerns around the transparency, explainability, and other ethicalities. These concerns, in combination with upcoming legislation, demand audit statements on reliability, integrity, and other aspects of AI models. Where auditing is well-established, AI auditing remains a novel practice. This research includes literature research, exploration of AI audit cases, and interviews with AI experts to discover relevant methods and specificalities of AI audits. Through the methodology of design science, a first structured AI Audit Process is developed and proposed to provide AI auditors with a flexible reference frame to conduct customised AI audits. This research is a step towards the advancement of an AI auditing method and offers valuable insights for science and practice.
Original languageEnglish
Title of host publicationResearch Challenges In Information Science, Rcis 2025, Proceedings, ,Partt II
EditorsJ Grabis, TEJ Vos, MJ Escalona, O Pastor
PublisherSpringer Nature
Pages172-182
Number of pages11
ISBN (Electronic)978-3-031-92471-2
ISBN (Print)978-3-031-92470-5
DOIs
Publication statusPublished - May 2025
Event19th International Conference on Research Challenges in Information Science-RCIS-Annual - Sevilla, Spain
Duration: 20 May 202523 May 2025

Publication series

NameLecture Notes In Business Information Processing
Volume548

Conference

Conference19th International Conference on Research Challenges in Information Science-RCIS-Annual
Country/TerritorySpain
CitySevilla
Period20/05/2523/05/25

Keywords

  • AI Auditing
  • Algorithm assurance
  • Artificial Intelligence
  • Auditing
  • Explainability

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