AI ethics committees
Larger organisations should consider establishing an ethics committee. Ethics committees allow human oversight to consider both what is to be implemented and what is currently operating, whether it is working as intended, and ensuring it is appropriate. Accounting decisions make a difference to people’s lives. AI informed decisions could result in a company or branch being closed down, incorrect tax being paid, or audit opinions that are not appropriate but which investors rely on. An AI ethics committee can be a key part of the governance structure of the organisation, considering the risks and potential mitigations, as well as the value that an AI system can bring. This can be done during development or procurement stages as well as once the system is in use.
To be effective, it must be at the leadership level, with Board and senior management fully involved. Remember, it is ultimately the Board that are accepting (or not) of the risks posed by AI and there - fore they need to be involved. There are a few clear, practical steps you can take to get started: Define the committee’s purpose and scope. Assemble a diverse team. Establish clear guidelines and policies. Implement regular review processes. Promote training and awareness.
AI AND ETHICS | PART FOUR: AI ETHICS COMMITTEES
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