Journal of Research and Development
Open Access
ISSN: 2311-3278
ISSN: 2311-3278
Department of Ethics, The University of Utah, Utah, United States
Review Article
Understanding the Distinction Between Technical and Governance Audits for AI: A Critical Analysis
Author(s): Jeffrey Kluge*
As artificial intelligence proliferates, comprehensive governance and auditing mechanisms are imperative to build trust and ensure ethical, accountable systems. This white paper explores best practices for AI audits and oversight. It emphasizes the need for both technical audits, assessing system performance and functionality, and governance audits, evaluating ethical alignment, to its own shared moral framework, code of ethics, governing laws and regulations, strategy, mission, values, and purpose. Independence, transparency, and adaptability are highlighted as crucial principles. Conflicts of interest pose risks that must be mitigated through independent auditors. Top management plays a pivotal role in understanding evolving regulations and implementing robust governance frameworks. Lessons from financial accounting governance are instructive. Ultimately, through balanced, pragmatic.. View More»
DOI:
10.35248/2311-3278.25.13.288