1、 2 Contents Introduction 5 Using AI for auditing/auditing AI 7 AI in auditing:enhancing capabilities 7 Auditing AI:ensuring integrity and effectiveness 8 Goals and objectives 10 Goal 1:improve operational efficiency in audit through AI tools 10 Objective 1.1:Increase ECA staff knowledge on how to us

2、e AI 10 Objective 1.2:Ensure that the ECA is technically ready for AI 10 Objective 1.3:Introduce AI tools to support the audit process 11 Goal 2:build the ECAs ability to audit AI-based projects,systems and processes 11 Objective 2.1:Increase ECA staff understanding on how AI works and its associate

3、d risks 12 Objective 2.2:Add AI aspects to our audit methodology 12 Goal 3:add value and contribute to EU-wide and international discussions on AI 12 Objective 3.1:Contribute actively to EU and international working groups 12 Objective 3.2:Make the ECA knowledge on AI available to other EU SAIs 13 R

4、isk analysis and mitigation strategies 14 General AI risks 14 Limited transparency and oversight on AIs logic 14 Biased or discriminatory outputs 14 Privacy,data protection and security issues 15 Risks linked to implementation 15 Insufficient resources and skills for an effective deployment 15 Deplo

5、yment of already outdated services 16 Reputational risks 16 3 Proposal for an AI roadmap 17 Action 1:create and follow-up a detailed communication plan 19 Action 2:create an AI training path for ECA staff 22 Action 3:enhance the DATA services offered 22 Action 4:set-up a project proposal portfolio f

6、or new or enhanced tools 24 Action 4.1:Creation of an“Audit Draft Assistant”tool 25 Action 4.2:Customise and deploy a tool to retrieve information from large document sets,using an interactive approach based on Questions&Answers 26 Action 4.3:Extend the DORA tool with an AI backend for summarising a