Artificial Intelligence and Public Sector Auditing: Challenges and Opportunities for Supreme Audit Institutions
2025
Dolores Genaro-Moya | Antonio Manuel López-Hernández | Mariia Godz
The application of artificial intelligence (AI) is growing exponentially in public entities, contributing to the improvement of the design and provision of services, as well as to the internal management and efficiency of public institutions. However, the potential of artificial intelligence systems for the public sector also entails a set of risks related, among other areas, to privacy, confidentiality, security, transparency or bias and discrimination. The Supreme Audit Institutions (SAIs), when auditing public services and policies, must adapt their human and technological resources to this new scenario. This paper analyses the implications of AI penetration in the public sector, as well as the challenges that these technological developments pose to SAIs to improve effectiveness and efficiency in their auditing tasks. This paper presents a conceptual and exploratory analysis, informed by documentary evidence and case illustrations. Given the dynamic evolution of AI research, the findings should be interpreted as a contribution to ongoing debates, rather than definitive conclusions. It also reviews the status of the audits of systems based on algorithms carried out by some SAIs.
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