摘要
人工智能(AI)的快速发展在推动社会进步的同时也引发了诸多风险,而人工智能审计(AI审计)作为一种新兴审计范式,能够推动AI负责任创新。遵循AI审计“是什么”“审什么”“怎么审”的逻辑思路,在明确AI审计理论内涵的基础上,探索AI审计的问责边界,梳理审计主体、原则和实施路径,从而构建AI审计框架。研究发现,第一,AI审计意味着“审AI”,是对AI负责任创新的问责机制;第二,AI审计聚焦AI的可负责性和可审计性,明确AI创新链各环节的审计风险和问责边界,形成以AI模型为核心,向内拓展至数据、算法,向外拓展至产品和生态系统的审计范围;第三,内部审计、社会审计与国家审计各自发挥独特的作用,在技术可靠、安全合规和伦理道德目标下,贯穿审计计划、实施到完成的全过程。通过结合AI负责任创新视角与审计问责机制,构建一个本土化、时代性的AI审计框架,推动中国审计学自主知识体系构建。
Artificial Intelligence(AI)has contributed significantly to societal progress,yet it also introduces a range of risks.As an emerging auditing paradigm,AI auditing plays a critical role in promoting responsible innovation in AI.Following the logical progression of“What is AI auditing?What to audit?How to audit?”this study clarifies the theoretical connotation of AI auditing,explores its accountability boundaries,and organizes the auditing subjects,principles,and implementation pathways to construct a comprehensive AI auditing framework.The study identifies three key findings.Firstly,AI auditing refers to“auditing AI”and serves as a mechanism for ensuring accountability in AI s responsible innovation.Secondly,AI auditing focuses on the accountability and auditability of AI,clarifying the risks and accountability boundaries across the AI innovation chain.The auditing scope is centered on AI models,extending inward to data and algorithms and outward to products and ecosystems.Thirdly,AI auditing unfolds through three dimensions:auditing subjects,auditing principles,and implementation pathways.Internal auditing,social auditing,and national auditing each play distinct roles,addressing technical reliability,safety compliance,and ethical objectives across the entire process,from audit planning to execution and completion.By integrating the perspective of responsible AI innovation with the mechanisms of audit accountability,this study constructs a localized and contemporary AI auditing framework,contributing to the development of a uniquely Chinese independent auditing knowledge system.
作者
崔永梅
杨婷羽
应文池
曹润泽
CUI Yongmei;YANG Tingyu;YING Wenchi;CAO Runze(School of Economics and Management,Beijing Jiaotong University,Beijing 100044,China)
出处
《审计与经济研究》
北大核心
2025年第4期18-29,共12页
Journal of Audit & Economics
基金
国家社会科学基金青年项目(24CJY130)
中国国家铁路集团有限公司项目(2023F011)。
关键词
人工智能审计(AI审计)
人工智能(AI)
负责任创新
审计框架
审计问责
artificial intelligence auditing(AI auditing)
artificial intelligence(AI)
responsible innovation
auditing framework
auditing accountability
