Explainable AI for EU AI Act compliance audits

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.

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Publication Details

Journal
Maandblad Voor Accountancy en Bedrijfseconomie
Published
2025-09-10
DOI
https://doi.org/10.5117/mab.99.150303
Citations
1
Primary Topic
Explainable Artificial Intelligence (XAI)
Type
article
Field-Weighted Citation Impact
2.48
Controls
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article

Explainable AI for EU AI Act compliance audits

Menno Wiersma, Vincent Damen, Gokce Aydin, Rens van Haasteren
1 citations
Maandblad Voor Accountancy en Bedrijfseconomie
Explainable Artificial Intelligence (XAI)
2.48
article

Explainable AI for EU AI Act compliance audits

Menno Wiersma, Vincent Damen, Gokce Aydin, Rens van Haasteren
article en
1 citations

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.

Maandblad Voor Accountancy en BedrijfseconomieVol. 99(4)
Protix (Netherlands) (NL)
Openalex Percentile: Top 9%
Explainable Artificial Intelligence (XAI)
2.48
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