The Comptroller and Auditor General of India (CAG), Girish Chandra Murmu, who is the chair for the Supreme Audit Institutions (SAIs) of the G20, warned that absolute dependence on Artificial Intelligence (AI) for auditing purposes may lead to inaccurate findings, and emphasised ethics as the cornerstone of responsible AI. The CAG conducts financial audits, compliance audits, and performance audits. The auditing challenges of AI include ensuring transparency, objectivity, fairness, and avoiding bias.
Responsible AI must be ethical and inclusive. Only ethical AI can add credibility, trust, and scalability to the CAG audit. Data sets must be complete, gathered on time, accurate, available, and relevant. If integrity of the data fields is not ensured, we will have inaccurate audit findings. The AI auditor must be extra-vigilant about the risk of inherent AI data bias if data are taken from unauthorised sources like social media, where data manipulation and fabrication are common.
