Auditing the Future: Ensuring Ethical and Secure AI and Quantum Computing ITGC and Business Controls
Abstract
Artificial intelligence (AI) and quantum computing are rapidly transforming the business landscape, demanding a parallel evolution in auditing frameworks to ensure their ethical, secure, and reliable deployment. This paper presents a comprehensive auditing approach tailored to the unique challenges posed by these technologies, aligning with Sarbanes-Oxley (SOX), International Financial Reporting Standards (IFRS), and Generally Accepted Accounting Principles (GAAP). It addresses key control areas, including access controls, change management, data integrity, model validation, and incident management, providing detailed audit steps with walkthroughs and testing examples. The framework incorporates EU guidance on algorithms and AI governance, emphasizing algorithmic bias mitigation, data privacy, and quantum hardware reliability. By integrating enhanced governance, robust controls, and compliance measures, organizations can harness the transformative potential of AI and quantum computing while fostering innovation and public trust. This guide serves as a foundation for aligning all ITGC and Business controls standards with the future of AI and quantum auditing, paving the way for responsible technological advancement.
Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.
Recommended Citation
Bharathan, Ramkumar, "Auditing the Future: Ensuring Ethical and Secure AI and Quantum Computing ITGC and Business Controls", Technical Disclosure Commons, (December 25, 2024)
https://www.tdcommons.org/dpubs_series/7685