Explainable AI for EU AI Act compliance audits

Vincent Damen (), Menno Wiersma (), Gokce Aydin () and Rens van Haasteren ()
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Vincent Damen: Protiviti, Amsterdam, Netherlands
Menno Wiersma: Protiviti, Amsterdam, Netherlands
Gokce Aydin: Protiviti, Amsterdam, Netherlands
Rens van Haasteren: Protiviti, Amsterdam, Netherlands

Maandblad Voor Accountancy en Bedrijfseconomie Articles, 2025, vol. 99, issue 4, 231-242

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.

Keywords: Artificial; intelligence; internal; audit; EU; AI; Act; Explainable; AI; transparency; human; oversight; fairness (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:arh:jmabec:v:99:y:2025:i:4:p:231-242

DOI: 10.5117/mab.99.150303

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