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Explainable AI for EU AI Act compliance audits

Author

Listed:
  • Vincent Damen

    (Protiviti, Amsterdam, Netherlands)

  • Menno Wiersma

    (Protiviti, Amsterdam, Netherlands)

  • Gokce Aydin

    (Protiviti, Amsterdam, Netherlands)

  • Rens van Haasteren

    (Protiviti, Amsterdam, Netherlands)

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.

Suggested Citation

  • Vincent Damen & Menno Wiersma & Gokce Aydin & Rens van Haasteren, 2025. "Explainable AI for EU AI Act compliance audits," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 99(4), pages 231-242, September.
    • Handle: RePEc:arh:jmabec:v:99:y:2025:i:4:p:231-242
    DOI: 10.5117/mab.99.150303
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