Research Article
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Article title
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Abstract
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Keywords
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Relevance for practice
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1. Introduction
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2. Regulation
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3. Algorithms and the challenges they bring to audit
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3.1. Challenges from AI algorithms
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3.2. The audit of algorithms and the internal auditor
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4. Different approaches to AI control
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4.1. Three phases of ethics maturity for algorithms
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4.2. Internal auditing framework - SMACTR
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4.3. Legal, safe and ethical algorithms
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4.4. Notable local developments
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5. A rigorous framework for auditing algorithms
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5.1. Inspiration from Model Risk Management
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5.2. The Life cycle audit framework for algorithms
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5.3. Hypothetical example
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6. Conclusion
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References
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Appendix 1