模型算法审计:理论内涵、国际经验与审计框架  

Auditing Model Algorithm:Theoretical Connotation,International Experience and Auditing Framework

作　　者：王玉凤[1] Wang Yufeng

机构地区：[1]审计署审计科研所,100086

出　　处：《审计研究》2023年第3期11-18,共8页Auditing Research

基　　金：2022年审计署审计科研所青年课题(课题编号:22SJ03)的阶段性成果。

摘　　要：模型算法是大数据、人工智能等数字化技术和数字经济发展的核心要素,对数字化转型起着关键性作用。模型算法的应用越来越广泛,在提升管理水平和自动化程度的同时,也对模型算法风险监管提出了严峻挑战。美国、英国、欧盟、加拿大等已陆续出台模型算法监管规定和审计指引,英国、荷兰等最高审计机关已开展模型算法的审计实践。本文基于以上分析,提出模型算法审计的概念内涵,尝试构建了适合我国的模型算法“五维”审计框架,回答了未来我国模型算法审计“谁来审”“审什么”“怎么审”“审计的条件”以及“审计的原则”等五个方面的问题,以期为今后开展模型算法审计实践提供理论参考。Model algorithm is the core element of digital technology and digital economy such as big data and artificial intelligence,and plays a key role in digital transformation.The application of model algorithms is becoming wider,which improves management and automation as well as posing a serious challenge to the supervision of model algorithms risks.The United States,the United Kingdom,the European Union,Canada and others have successively introduced regulatory regulations and audit guidelines for model algorithms,and the supreme audit institutions in the United Kingdom,the Netherlands and other countries have carried out projects for auditing model algorithms.Based on the paper's analysis,the concept and connotation of model algorithm audit are proposed,and a "five dimensional" audit framework 'under China's context is constructed.The five questions of future model algorithm audit in China,including "who audits","what to audit","how to audit","what are the audit conditions",and "what are the audit principles",are answered in the paper,which provides a theoretical reference for future model algorithm audit practice.

关 键 词：模型算法 算法审计 审计框架 

分 类 号：F239.4[经济管理—会计学] TP399[经济管理—国民经济]