Future Audit – The Future of Auditing AI-based Service

The way we would audit artificial intelligence (AI) -based services has gained global interest in recent years. There are various challenging questions regarding artificial intelligence and auditing.
For example, how, in what scope, and at what stage should audit be conducted on an ambiguous black box system commonly referred to as deep learning. Moreover, auditing an AI requires numerous modifications from conventional framework and practices of auditing
such as the role of internal and external auditing, procedures to ensure audit quality, auditor’s competence, and how to conduct audits under differently prioritized values specific to AI-based services: user safety, fairness, accountability, etc. On the other hand, there are also studies and experiments that aim to utilize AI models in the
auditing process, hence the general discourse on auditing and AI has a wide range of issues.

The University of Tokyo Institute for Future Initiatives (IFI) has been making efforts to establish the platform for AI governance by discussing risk management methods and collaborating with domestic and international organizations. In this event, we have discussed how to audit AI services and AI systems by inviting experts who are leading
the audit and security assurance of AI systems at major audit firms, experts in internal control on information systems, and relevant organizations. The main purpose of the event was to create an opportunity to have a dialogue on the future state auditing and the governance system of artificial intelligence.

■ Keynote Speakers:
Teruka Sumiya (Centre for the Fourth Industrial Revolution Japan, World Economic Forum)
Takashi Matsumoto (Deloitte Touche Tohmatsu LLC / Institute for Future Initiatives, The University of Tokyo)
■ Moderator
Go Yoshizawa (EY Ernst & Young ShinNihon LLC)
■ Panelists
Tomoharu Hase (Deloitte Touche Tohmatsu LLC / Certified Public Accountant)
Takashi Akoshima (Japan Digital Design)
Daichi Iwata (NEC Corporation)
Hiroki Habuka (Commerce and Information Policy Bureau, Ministry of
Economy, Trade and Industry)

Institute for Future Initiatives, UTokyo
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