@inbook{437c7af1c71247dd97afa61e24c5bb01,
title = "Managing Artificial Intelligence Algorithmic Discrimination: The Internal Audit Function Role",
abstract = "Artificial intelligence (AI) systems bring exciting opportunities for organizations to speed up their processes and have a competitive advantage. However, some weaknesses come with some of the AI systems. For example, artificial intelligence bias may occur due to AI algorithms. The algorithms{\textquoteright} discrimination or bias may result in organizational reputational risk. This chapter aims to conduct a literature review to synthesize the role of the internal audit function (IAF) in data governance. The chapter will investigate the measures that may be put in place by the IAF to assist the organizations in being socially responsible and managing risks when implementing artificial intelligence algorithms. A literature review will be undertaken using articles recently published with similar keywords for the chapter and the most cited articles from high-impact factor journals. The findings and contributions of the chapter will be updated after the chapter.",
keywords = "AI governance, Algorithms discrimination, Artificial intelligence, Internal audit function",
author = "Lethiwe Nzama-Sithole",
note = "Publisher Copyright: {\textcopyright} The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd 2024.",
year = "2024",
doi = "10.1007/978-981-99-6327-0\_14",
language = "English",
series = "Accounting, Finance, Sustainability, Governance and Fraud",
publisher = "Springer Nature",
pages = "203--219",
booktitle = "Accounting, Finance, Sustainability, Governance and Fraud",
address = "United States",
}