Minds and Machines (2021)
AbstractA series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing should take the form of a continuous and constructive process, approach ethical alignment from a system perspective, and be aligned with public policies and incentives for ethically desirable behaviour. Third, we identify and discuss the constraints associated with ethics-based auditing. Only by understanding and accounting for these constraints can ethics-based auditing facilitate ethical alignment of AI, while enabling society to reap the full economic and social benefits of automation.
Similar books and articles
Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing.David Satava, Cam Caldwell & Linda Richards - 2006 - Journal of Business Ethics 64 (3):271-284.
An Economic Analysis on Overbilling Incentives and Auditing Programs.Chris Kuo - 2014 - Journal of Business Ethics 121 (3):1-9.
Internal Auditing's International Contribution to Governance.Kenneth D'Silva & Jeffrey Ridley - 2007 - International Journal of Business Governance and Ethics 3 (2):113-126.
Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics. [REVIEW]Roger D. Martin - 2007 - Journal of Business Ethics 70 (1):5 - 14.
The Case for Continuous Auditing of Management Information Systems.Robert E. Davis - 2012 - Effective Auditing for Corporates: Key Developments in Practice and Procedures (Key Concepts).
Could Auditing Standards Be Based on Society's Values?Omar Abdullah Zaid - 1997 - Journal of Business Ethics 16 (11):1185-1200.
Accountancy Ethics in Auditing.André Zünd - 1992 - Business Ethics, the Environment and Responsibility 1 (4):235-237.
Accountancy Ethics in Auditing.André Zünd - 1992 - Business Ethics, the Environment and Responsibility 1 (4):235–237.
Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics.Roger D. Martin - 2007 - Journal of Business Ethics 70 (1):5-14.
Ethics in Auditing: The Auditing Function.Excerpted From Ronald F. Duska & Brenda Shay Duska - 2008 - In Tom L. Beauchamp, Norman E. Bowie & Denis Gordon Arnold (eds.), Ethical Theory and Business. Pearson/Prentice Hall.
Accounting for “Irregular Auditing”: An Application of the Triangle Model of Responsibility.Olivier Herrbach, Karim Mignonac & Nathalie Richebé - 2007 - Proceedings of the International Association for Business and Society 18:52-54.
Due Process and Standard-Setting: An Analysis of Due Process in Three Canadian Accounting and Auditing Standard-Setting Bodies.Alan J. Richardson - 2008 - Journal of Business Ethics 81 (3):679-696.
Influencing Ethical Development: Exposing Students to the AICPA Code of Conduct. [REVIEW]Sharon Green & James Weber - 1997 - Journal of Business Ethics 16 (8):777-790.
Some Unresolved Ethical Issues in Auditing.Sally Gunz & John McCutcheon - 1991 - Journal of Business Ethics 10 (10):777 - 785.
Trust and Dialogue: Theoretical Approaches to Ethics Auditing.Domingo García-Marzá - 2005 - Journal of Business Ethics 57 (3):209-219.
Added to PP
Historical graph of downloads
Citations of this work
Ethics-based auditing of automated decision-making systems: nature, scope, and limitations.Jakob Mökander, Jessica Morley, Mariarosaria Taddeo & Luciano Floridi - 2021 - Science and Engineering Ethics 27 (4):1–30.
The European Legislation on AI: A Brief Analysis of its Philosophical Approach.Luciano Floridi - 2021 - Philosophy and Technology 34 (2):215–222.
Transparency and the Black Box Problem: Why We Do Not Trust AI.Warren J. von Eschenbach - 2021 - Philosophy and Technology 34 (4):1607-1622.
Ethical Principles for Artificial Intelligence in National Defence.Mariarosaria Taddeo, David McNeish, Alexander Blanchard & Elizabeth Edgar - 2021 - Philosophy and Technology 34 (4):1707-1729.
Conformity Assessments and Post-market Monitoring: A Guide to the Role of Auditing in the Proposed European AI Regulation.Jakob Mökander, Maria Axente, Federico Casolari & Luciano Floridi - 2022 - Minds and Machines 32 (2):241-268.
References found in this work
A United Framework of Five Principles for AI in Society.Luciano Floridi & Josh Cowls - 2019 - Harvard Data Science Review 1 (1).