Which framework may guide internal auditors in auditing AI?

The Institute of Internal Auditors AI Auditing Framework is specifically designed to guide internal auditors in effectively auditing AI systems. This framework provides essential guidelines that are tailored to the unique risk and governance challenges posed by artificial intelligence technologies.

By focusing on AI, the framework addresses the complexities involved in evaluating AI implementations, such as algorithmic bias, data privacy, ethical considerations, and the transparency of AI decision-making processes. It enables auditors to develop appropriate methodologies for assessing AI governance, compliance with relevant regulations, and the effectiveness of operational controls specific to AI systems.

Other frameworks, such as those from the Project Management Institute, the Agile Framework, or ISO 9001, are oriented towards general project management, software development methodologies, and quality management, respectively. While they provide valuable principles applicable to various fields, they do not specifically target the nuances and requirements necessary for auditing AI technologies. Thus, the Institute of Internal Auditors AI Auditing Framework stands out as the most relevant and specialized resource for auditors focusing on AI.