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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

As Artificial Intelligence (AI) systems proliferate, the need for systematic, transparent, and actionable processes for evaluating them is growing. While many resources exist to support AI evaluation, they have several limitations. Few…

Computers and Society · Computer Science 2026-02-02 Rachel M. Kim , Blaine Kuehnert , Alice Lai , Kenneth Holstein , Hoda Heidari , Rayid Ghani

Following the AI Seoul Summit in 2024, twelve AI companies published frontier AI safety frameworks (Frameworks) outlining their approaches to managing catastrophic risks from advanced AI systems. Emerging legislation increasingly treats…

Computers and Society · Computer Science 2026-05-01 Lily Stelling , Malcolm Murray , Bruno Galizzi , Max Schaffelder , Siméon Campos , Henry Papadatos

As frontier artificial intelligence (AI) systems become more capable, it becomes more important that developers can explain why their systems are sufficiently safe. One way to do so is via safety cases: reports that make a structured…

Computers and Society · Computer Science 2024-10-30 Marie Davidsen Buhl , Gaurav Sett , Leonie Koessler , Jonas Schuett , Markus Anderljung

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

Frontier AI developers operate at the intersection of rapid technical progress, extreme risk exposure, and growing regulatory scrutiny. While a range of external evaluations and safety frameworks have emerged, comparatively little attention…

Computers and Society · Computer Science 2025-12-19 Francesca Gomez , Adam Buick , Leah Ferentinos , Haelee Kim , Elley Lee

This paper presents a proposal for the governance of frontier AI systems through a hybrid public-private system. Private bodies, authorized and overseen by government, provide certifications to developers of frontier AI systems on an opt-in…

Computers and Society · Computer Science 2025-04-17 Dean W. Ball

The risks of frontier AI may require international cooperation, which in turn may require verification: checking that all parties follow agreed-on rules. For instance, states might need to verify that powerful AI models are widely deployed…

Computers and Society · Computer Science 2025-07-29 Mauricio Baker , Gabriel Kulp , Oliver Marks , Miles Brundage , Lennart Heim

Advanced AI models hold the promise of tremendous benefits for humanity, but society needs to proactively manage the accompanying risks. In this paper, we focus on what we term "frontier AI" models: highly capable foundation models that…

Given rapid progress toward advanced AI and risks from frontier AI systems (advanced AI systems pushing the boundaries of the AI capabilities frontier), the creation and implementation of AI governance and regulatory schemes deserves…

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…

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

An increasing number of regulations propose AI audits as a mechanism for achieving transparency and accountability for artificial intelligence (AI) systems. Despite some converging norms around various forms of AI auditing, auditing for the…

Computers and Society · Computer Science 2024-05-29 Khoa Lam , Benjamin Lange , Borhane Blili-Hamelin , Jovana Davidovic , Shea Brown , Ali Hasan

Mitigating the risks from frontier AI systems requires up-to-date and reliable information about those systems. Organizations that develop and deploy frontier systems have significant access to such information. By reporting safety-critical…

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

Artificial Intelligence (AI) Safety Institutes and governments worldwide are deciding whether they evaluate advanced AI themselves, support a private evaluation ecosystem or do both. Evaluation regimes have been established in a wide range…

Computers and Society · Computer Science 2025-08-06 Merlin Stein , Milan Gandhi , Theresa Kriecherbauer , Amin Oueslati , Robert Trager

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

Over the past year, artificial intelligence (AI) companies have been increasingly adopting AI safety frameworks. These frameworks outline how companies intend to keep the potential risks associated with developing and deploying frontier AI…

Computers and Society · Computer Science 2024-09-16 Jide Alaga , Jonas Schuett , Markus Anderljung

The rapid advancement of AI systems has raised widespread concerns about potential harms of frontier AI systems and the need for responsible evaluation and oversight. In this position paper, we argue that frontier AI companies should report…

Computers and Society · Computer Science 2025-03-25 Dillon Bowen , Ann-Kathrin Dombrowski , Adam Gleave , Chris Cundy
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