Abstract

This paper provides guidance for audits of artificial intelligence (AI) systems by Supreme Audit Institutions (SAIs). The paper aims to help SAIs and individual auditors to perform audits on AI systems that have been applied by government agencies. It is designed for auditors with some knowledge of quantitative methods. Expert level knowledge of AI systems or machine learning (ML)-models is not assumed.

We include an audit catalogue, which consists of a set of guidelines including suggested audit topics based on risks, as well as expected controls. The paper is accompanied by an Excel helper tool that sums up and guides through different parts of the audit.

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