Explainable AI for EU AI Act compliance audits
Vincent Damen, Menno Wiersma, Gokce Aydin, Rens van Haasteren · Maandblad Voor Accountancy en Bedrijfseconomie · 2025
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.