The emergence of artificial intelligence ethics auditing

The emerging ecosystem of artificial intelligence (AI) ethics and governance auditing has grown rapidly in recent years in anticipation of impending regulatory efforts that encourage both internal and external auditing. Yet, there is limited understanding of this evolving landscape. We conduct an in...

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Main Authors: Daniel S Schiff, Stephanie Kelley, Javier Camacho Ibáñez
Format: Article
Language:English
Published: SAGE Publishing 2024-12-01
Series:Big Data & Society
Online Access:https://doi.org/10.1177/20539517241299732
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author Daniel S Schiff
Stephanie Kelley
Javier Camacho Ibáñez
author_facet Daniel S Schiff
Stephanie Kelley
Javier Camacho Ibáñez
author_sort Daniel S Schiff
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description The emerging ecosystem of artificial intelligence (AI) ethics and governance auditing has grown rapidly in recent years in anticipation of impending regulatory efforts that encourage both internal and external auditing. Yet, there is limited understanding of this evolving landscape. We conduct an interview-based study of 34 individuals in the AI ethics auditing ecosystem across seven countries to examine the motivations, key auditing activities, and challenges associated with AI ethics auditing in the private sector. We find that AI ethics audits follow financial auditing stages, but tend to lack robust stakeholder involvement, measurement of success, and external reporting. Audits are hyper-focused on technically oriented AI ethics principles of bias, privacy, and explainability, to the exclusion of other principles and socio-technical approaches, reflecting a regulatory emphasis on technical risk management. Auditors face challenges, including competing demands across interdisciplinary functions, firm resource and staffing constraints, lack of technical and data infrastructure to enable auditing, and significant ambiguity in interpreting regulations and standards given limited (or absent) best practices and tractable regulatory guidance. Despite these roadblocks, AI ethics and governance auditors are playing a critical role in the early ecosystem: building auditing frameworks, interpreting regulations, curating practices, and sharing learnings with auditees, regulators, and other stakeholders.
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spelling doaj-art-c47fe4bbfa0f41d59647092e33e918e52025-08-20T01:58:36ZengSAGE PublishingBig Data & Society2053-95172024-12-011110.1177/20539517241299732The emergence of artificial intelligence ethics auditingDaniel S Schiff0Stephanie Kelley1Javier Camacho Ibáñez2 Department of Political Science, , West Lafayette, IN, USA Sobey School of Business, , Halifax, Nova Scotia, Canada Departamento de Economía y Empresa, , Madrid, SpainThe emerging ecosystem of artificial intelligence (AI) ethics and governance auditing has grown rapidly in recent years in anticipation of impending regulatory efforts that encourage both internal and external auditing. Yet, there is limited understanding of this evolving landscape. We conduct an interview-based study of 34 individuals in the AI ethics auditing ecosystem across seven countries to examine the motivations, key auditing activities, and challenges associated with AI ethics auditing in the private sector. We find that AI ethics audits follow financial auditing stages, but tend to lack robust stakeholder involvement, measurement of success, and external reporting. Audits are hyper-focused on technically oriented AI ethics principles of bias, privacy, and explainability, to the exclusion of other principles and socio-technical approaches, reflecting a regulatory emphasis on technical risk management. Auditors face challenges, including competing demands across interdisciplinary functions, firm resource and staffing constraints, lack of technical and data infrastructure to enable auditing, and significant ambiguity in interpreting regulations and standards given limited (or absent) best practices and tractable regulatory guidance. Despite these roadblocks, AI ethics and governance auditors are playing a critical role in the early ecosystem: building auditing frameworks, interpreting regulations, curating practices, and sharing learnings with auditees, regulators, and other stakeholders.https://doi.org/10.1177/20539517241299732
spellingShingle Daniel S Schiff
Stephanie Kelley
Javier Camacho Ibáñez
The emergence of artificial intelligence ethics auditing
Big Data & Society
title The emergence of artificial intelligence ethics auditing
title_full The emergence of artificial intelligence ethics auditing
title_fullStr The emergence of artificial intelligence ethics auditing
title_full_unstemmed The emergence of artificial intelligence ethics auditing
title_short The emergence of artificial intelligence ethics auditing
title_sort emergence of artificial intelligence ethics auditing
url https://doi.org/10.1177/20539517241299732
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