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人工智能时代算法审计的研究态势、运行机制和实践策略

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近年来,人工智能算法在推动数字经济发展的同时引发了诸多社会问题。算法审计作为一种新型审计范式,对于规制算法风险、监管算法应用、促进算法治理起到了重要作用。目前我国算法审计规制体系缺乏科学标准的流程规范和具体可行的运行机制,我国亟须一套相对成熟的算法审计机制以对算法审计实践进行指导。文章首先分析了人工智能时代算法审计的研究态势;其次,基于算法主体、算法数据、算法程序、算法后果四个方面构建人工智能时代算法审计的运行框架;再次,从审计规范与制度、审计人才团队、算法审计原则等视角探索开展算法审计活动的实践策略。有关思路和结论旨在推动算法审计实践的有效开展,且为算法审计的理论研究提供参考和借鉴。
The Research Trend,Operational Mechanism,and Practical Strategy of Algorithm Auditing in the Era of Artificial Intelligence
In recent years,artificial intelligence algorithms have caused many social problems while promoting the development of the digital economy.Algorithm auditing,as a new auditing paradigm,plays an important role in regulating algorithmic risks,regulating algorithmic applications,and promoting algorithmic governance.At present,China's algorithmic audit regulatory system lacks scientific standard process norms and specific feasible operating mechanisms.China urgently needs a relatively mature algorithmic audit mechanism to guide algorithmic audit practices.This article first analyzes the research trend of algorithm auditing in the era of artificial intelligence.Secondly,based on the four aspects of algorithm subjects,algorithm data,algorithm programs,and algorithm consequences,a framework for the operation of algorithm auditing in the era of artificial intelligence is constructed.Thirdly,practical strategies for conducting algorithm auditing activities are explored from the perspectives of audit norms and systems,audit talent teams,and algorithm auditing principles.The relevant ideas and conclusions aim to promote the effective implementation of algorithmic auditing practices and provide reference and inspiration for theoretical research on algorithmic auditing.

artificial intelligencealgorithm auditingalgorithm governancealgorithm accountabilityethics in algorithmic auditing

刘国城、杨丽丽

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南京审计大学会计学院

南京审计大学商学院

人工智能 算法审计 算法治理 算法问责 算法审计伦理

2024

兰州学刊
兰州市社会科学院 兰州市社会科学界联合会

兰州学刊

CHSSCD
影响因子:0.401
ISSN:1005-3492
年,卷(期):2024.(12)