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Auditing AI Governance

Digital ​Kitty Kay Chan, PHD, Tina Kim, CIA, CRMA, CISA, CPA Feb 21, 2022

As organizations rely more on artificial intelligence, internal auditors should focus on governance principles to assess oversight of these applications.

With a growing focus on the governance of artificial intelligence (AI), internal auditors need to determine how to assess whether that governance is designed appropriately and implemented effectively. Auditors should ensure their organization's use of AI is consistent with its AI governance principles for accountability, transparency and robustness, fairness and inclusivity, and privacy, security, and safety.

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​Kitty Kay Chan, PHD

Professor of Professional Practice in Applied Analytics, Academic Director of the Master of Science in Applied Analytics, Columbia University, New York


Tina Kim is deputy comptroller for State Government Accountability, New York State Office of the State Comptroller, in Albany.