This article discusses the need for AI audits, processes for auditing AI systems, and AI auditing approaches and methodologies. It is divided into three parts: the need for AI audits, processes for auditing AI systems, and AI auditing approaches and methodologies. The European Commission, Chinese Administration, and German Federal State of Schleswig-Holstein have proposed regulations for AI systems used in the European Union, China, and public sector, respectively. Finance and healthcare are heavily regulated and technology-driven sectors, as they are linked to important risks.
