Etika Audit dalam Sistem Kecerdasan Buatan: Kajian Litratur tentang Standart Etika Audit Menggunakan AI

Authors

  • Muhammad Roy Prayuda Universitas Negeri Medan
  • Vina Juliati Universitas Negeri Medan
  • Yolanda Pratiwi Universitas Negeri Medan
  • Jufri Darma Universitas Negeri Medan

DOI:

https://doi.org/10.55606/jurimbik.v6i1.1587

Keywords:

AI Audit, Audit Ethics, Artificial Intelligence Systems, Auditor

Abstract

Auditing artificial intelligence (AI) systems has become a significant topic in technology research and practice, with a primary focus on ethical aspects, including transparency, accountability, fairness, and privacy protection. This article aims to review the literature that addresses the application of AI audits from ethical, legal, and technical perspectives. The method used is a literature review, analyzing relevant articles, books, and policy documents published in the last five years. Key findings indicate that while AI audits focus on technical system assessments, ethical aspects must also be prioritized to ensure that this technology does not introduce bias or discrimination. Key challenges faced in implementing AI audits include auditor independence, limited data access, and the lack of structured global standards. This article also highlights the importance of a multidisciplinary approach in AI audits and provides recommendations for further research on developing more effective and inclusive audit procedures. The contributions of this study provide insights for the development of better policies and more transparent audit practices in the field of AI technology.

References

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Published

2026-02-28

How to Cite

Muhammad Roy Prayuda, Vina Juliati, Yolanda Pratiwi, & Jufri Darma. (2026). Etika Audit dalam Sistem Kecerdasan Buatan: Kajian Litratur tentang Standart Etika Audit Menggunakan AI. Jurnal Ilmiah Manajemen, Bisnis Dan Kewirausahaan, 6(1), 355–368. https://doi.org/10.55606/jurimbik.v6i1.1587

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