Work

Explainable AI for EU AI Act compliance audits

Year: 2025

Type: article

Abstract: Internal auditors play a key role in ensuring artificial intelligence (AI) compliance with the EU AI Act. This article will examine how Explainable AI (XAI) can play a critical role in assessing AI systems for meeting the specific requirements of transparency, human oversight, and fairness. When effectively implemented, XAI enables traceability, accountability, intervention in AI decisions and can be used as a tool by internal auditors. Effective AI compliance auditing requires understanding of the methods for AI monitoring, associated documentation, and user feedback mechanisms to assess risks, regulatory requirements, and ethical standards.

Source: Maandblad Voor Accountancy en Bedrijfseconomie

DOI: 10.5117/mab.99.150303

Authors: Vincent Damen, Menno Wiersma, Gokce Aydin, Rens van Haasteren

Language: English

Topic: Explainable Artificial Intelligence (XAI)

Subfield: Artificial Intelligence

Field: Computer Science

Domain: Physical Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4414092623

FWCI: 3.329

Cites: 20

Cited by: 8

Related to: 10