The Emergence of Artificial Intelligence Ethics Auditing

Abstract

This paper explores the rapidly developing ecosystem of artificial intelligence (AI) ethics and governance auditing. Based on interviews with 34 individuals across seven countries, the study examines motivations, activities, and challenges in AI ethics auditing, focusing on the private sector. AI ethics audits often mirror financial auditing stages but lack robust stakeholder involvement and external reporting. Audits primarily target technical ethics principles like bias, privacy, and explainability, reflecting regulatory emphasis on technical risk management. Challenges include regulatory ambiguity, resource constraints, and interdisciplinary coordination. Despite these hurdles, AI ethics auditors play a pivotal role in building frameworks, interpreting regulations, and shaping AI ethics governance.