Algorithms are becoming more widely used in business, and businesses are becoming increasingly concerned that their algorithms will cause significant reputational or financial damage. We should emphasize that any of these damages stem from situations in which the United States lacks strict legislative prohibitions or specified protocols for measuring damages. As a result, governments are enacting legislation and enforcing prohibitions, regulators are fining businesses, and the judiciary is debating whether or not to make artificially intelligent computer models as the decision-makers in the eyes of the law. From autonomous vehicles and banking to medical care, housing, and legal decisions, there will soon be enormous amounts of algorithms that make decisions with limited human interference. Governments, businesses, and society would have an algorithm audit, which would have systematic verification that algorithms are lawful, ethical, and secure, similar to financial audits. A modern market, auditing, and assurance of algorithms developed to professionalize and industrialize AI, machine learning, and related algorithms. Stakeholders of this emerging field include policymakers and regulators, along with industry experts and entrepreneurs. In addition, we foresee audit thresholds and frameworks providing valuable information to all who are concerned with governance and standardization. This paper aims to review the critical areas required for auditing and assurance and spark discussion in this novel field of study and practice.
翻译:企业日益担心其算法将造成重大的声誉或财务损害。我们应强调,任何这些损害都源于美国缺乏严格的立法禁令或计量损害的具体协议的情况。因此,各国政府正在颁布立法和执行禁令,监管者正在对企业实行罚款,司法机构正在辩论是否要将人工智能计算机模型作为法律的决策者。从自主的车辆和银行到医疗、住房和法律决定,不久将有大量的算法在有限的人为干扰下作出决定。政府、企业和社会将进行一次算法审计,对算法进行系统核查,证明算法是合法的、合乎道德的和安全的,类似于财务审计。现代市场、审计和对为使AI专业化和工业化、机器学习和相关算法发展的各种算法的保证。这个新兴领域的利益攸关方包括决策者和监管者,以及行业专家和企业家。此外,我们还预见审计门槛和框架,为所有与治理和标准化有关的人提供有价值的信息。本文件旨在审查审计和实地研究的关键领域和新做法。