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This article argues that frontier artificial intelligence (AI) developers need an internal audit function. First, it describes the role of internal audit in corporate governance: internal audit evaluates the adequacy and effectiveness of a…

Computers and Society · Computer Science 2024-10-08 Jonas Schuett

Artificial Intelligence (AI) and the regulation thereof is a topic that is increasingly being discussed within various fora. Various proposals have been made in literature for defining regulatory bodies and/or related regulation. In this…

Computers and Society · Computer Science 2021-08-23 Joshua Ellul , Stephen McCarthy , Trevor Sammut , Juanita Brockdorff , Matthew Scerri , Gordon J. Pace

Artificial Intelligence (AI) governance regulates the exercise of authority and control over the management of AI. It aims at leveraging AI through effective use of data and minimization of AI-related cost and risk. While topics such as AI…

Artificial Intelligence · Computer Science 2025-07-17 Johannes Schneider , Rene Abraham , Christian Meske , Jan vom Brocke

The development of privacy-enhancing technologies has made immense progress in reducing trade-offs between privacy and performance in data exchange and analysis. Similar tools for structured transparency could be useful for AI governance by…

Artificial Intelligence · Computer Science 2023-03-22 Emma Bluemke , Tantum Collins , Ben Garfinkel , Andrew Trask

Frontier artificial intelligence (AI) systems could pose increasing risks to public safety and security. But what level of risk is acceptable? One increasingly popular approach is to define capability thresholds, which describe AI…

Computers and Society · Computer Science 2024-06-24 Leonie Koessler , Jonas Schuett , Markus Anderljung

Frontier AI regulations primarily focus on systems deployed to external users, where deployment is more visible and subject to outside scrutiny. However, high-stakes applications can occur internally when companies deploy highly capable…

Artificial Intelligence · Computer Science 2026-02-17 Joe Kwon , Stephen Casper

AI progress is creating a growing range of risks and opportunities, but it is often unclear how they should be navigated. In many cases, the barriers and uncertainties faced are at least partly technical. Technical AI governance, referring…

Safety cases - clear, assessable arguments for the safety of a system in a given context - are a widely-used technique across various industries for showing a decision-maker (e.g. boards, customers, third parties) that a system is safe. In…

Computers and Society · Computer Science 2025-03-10 Benjamin Hilton , Marie Davidsen Buhl , Tomek Korbak , Geoffrey Irving

The recent development of powerful AI systems has highlighted the need for robust risk management frameworks in the AI industry. Although companies have begun to implement safety frameworks, current approaches often lack the systematic…

Artificial Intelligence · Computer Science 2025-02-20 Simeon Campos , Henry Papadatos , Fabien Roger , Chloé Touzet , Otter Quarks , Malcolm Murray

Frontier AI both amplifies existing risks and introduces qualitatively novel challenges. Not only is there a notable lack of stable scientific consensus resulting from the rapid pace of technological change, but emerging frontier AI safety…

This paper argues that market governance mechanisms should be considered a key approach in the governance of artificial intelligence (AI), alongside traditional regulatory frameworks. While current governance approaches have predominantly…

General Economics · Economics 2025-03-06 Philip Moreira Tomei , Rupal Jain , Matija Franklin

Artificial Intelligence (AI) has the potential to revolutionize various sectors, yet its adoption is often hindered by concerns about data privacy, security, and the understanding of AI capabilities. This paper synthesizes AI governance…

Computers and Society · Computer Science 2024-10-04 Dian W. Tjondronegoro

The governance of frontier AI increasingly relies on controlling access to computational resources, yet the hardware-level mechanisms invoked by policy proposals remain largely unexamined from an engineering perspective. This paper bridges…

Cryptography and Security · Computer Science 2026-04-07 Samar Ansari

Recent and unremitting capability advances have been accompanied by calls for comprehensive, rather than patchwork, regulation of frontier artificial intelligence (AI). Approval regulation is emerging as a promising candidate. An approval…

Computers and Society · Computer Science 2024-08-13 Cole Salvador

The development and deployment of artificial intelligence (AI) systems, with their profound societal impacts, raise critical challenges for governance. Historically, technological innovations have been governed by concentrated expertise…

Computers and Society · Computer Science 2025-02-14 Lucile Ter-Minassian

To realize the potential benefits and mitigate potential risks of AI, it is necessary to develop a framework of governance that conforms to ethics and fundamental human values. Although several organizations have issued guidelines and…

Computers and Society · Computer Science 2023-07-14 Hyesun Choung , Prabu David , John S. Seberger

Governments are increasingly interested in using AI to make administrative decisions cheaper, more scalable, and more consistent. But for probabilistic AI to be incorporated into public administration it must be embedded in a compliance…

Artificial Intelligence · Computer Science 2026-04-24 Andrew J. Peterson

Artificial intelligence (AI) governance is the body of standards and practices used to ensure that AI systems are deployed responsibly. Current AI governance approaches consist mainly of manual review and documentation processes. While such…

Computers and Society · Computer Science 2023-02-17 Sean McGregor , Jesse Hostetler

Evaluating the safety of AI Systems is a pressing concern for organizations deploying them. In addition to the societal damage done by the lack of fairness of those systems, deployers are concerned about the legal repercussions and the…