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Parallel Audit on Artificial Intelligence

Background and objectives

Background
The activity in the Artificial Intelligence (AI) field has accelerated in recent years, among other things due to the digital transformation processes and increase in scope and quality of databases in various bodies. AI technology has great potential in the government sector for achieving the benefits mentioned above, improving public services, effectiveness of government actions, and achieving economic savings.

Nevertheless, there are obstacles and risks involved in the use of this technology in government service, by the very need for cooperation and pooling of information from multiple government bodies that do not normally share or are not allowed to share their information with other bodies. In addition, adjustments must be made to legislation and regulation, to enable sharing of information while abiding with the laws that apply to protection of information and privacy. In light of the significance and the relevance of those issues to many SAIs among EUROSAI, the office of the State Comptroller and Ombudsman of Israel initiated a project for conducting a parallel audit on the topic of Artificial Intelligence.

Objectives
The Audit aims to examine the government sector’s preparedness for implementation of AI technology. This audit will examine, inter alia, the level of digital maturity in government bodies, quality of databases and their potential suitability to AI technology, and preparedness of the existing and planned computer infrastructure according to the technological need. Such an audit would also enable examining the government’s investment in development and training of the human capital required for advancement and assimilation of this technology.

In addition, it could enable examining the governance, policy and national strategy regarding data, legislative aspects, regulation, ethics, and protection of information and privacy.

In countries where AI projects exist, the audit aims to examine the stages of planning, implementation, and assimilation of these projects, with emphasis on correlation between planning and execution, cost versus benefit, quality of assimilation, adapting to customer’s needs, budgetary aspects, compliance with legal and regulatory requirements, and examination of information security risks and protection of privacy.

Contact

Daniel Jacobs, Head of Department, Dept. of Digital Technology & IT Audits
David Tepper, Deputy Manager, Dept. of Digital Technology & IT Audits

Documentation

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  • Project Group Documents
    2026 January 05

    ToR EUROSAI Project Group for “Parallel Audit on Artificial Intelligence”

    ToR EUROSAI Project Group for “Parallel Audit on Artificial Intelligence” true

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