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Explainable AI for EU AI Act compliance audits

Vincent Damen,Menno Wiersma,G. Aydin,Rens van Haasteren

2025 · DOI: 10.5117/mab.99.150303
Maandblad Voor Accountancy en Bedrijfseconomie · 3 Citations

TLDR

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.

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.