通过基于伦理的审计实现AI治理落地：一项行业案例研究
Operationalising AI governance through ethics-based auditing: An industry case study
AI总结：
本研究通过对AstraZeneca为期12个月的纵向行业案例研究，揭示大型跨国企业开展基于伦理的AI审计（EBA）面临的经典治理类挑战，填补了EBA实践可行性与有效性的实证研究空白。
摘要：
基于伦理的审计（EBA）是一种结构化流程，用于评估实体过去或当前的行为是否符合道德原则或规范。近年来，EBA作为一种有望弥合AI伦理中原则与实践之间差距的治理机制，受到了广泛关注。然而，EBA的重要方面（如不同审计程序的可行性和有效性）尚未得到实证研究的证实。本文通过一项纵向行业案例研究提供洞见，填补了这一知识空白。在12个月的时间里，我们观察并分析了生物制药公司AstraZeneca在筹备和接受基于伦理的AI审计期间的内部活动。以往关于EBA的文献多聚焦于提出评估指标或可视化技术，而我们的研究结果表明，大型跨国组织在开展EBA时面临的主要困难与经典治理挑战相契合。这些挑战包括确保分散化组织内的标准统一、划定审计范围、推动内部沟通与变革管理，以及衡量实际成果。本文呈现的案例研究详细描述了EBA程序必须融入其中才能具备可行性和有效性的组织环境，为现有文献做出了贡献。
英文摘要：
Ethics based auditing (EBA) is a structured process whereby an entitys past or present behaviour is assessed for consistency with moral principles or norms. Recently, EBA has attracted much attention as a governance mechanism that may bridge the gap between principles and practice in AI ethics. However, important aspects of EBA (such as the feasibility and effectiveness of different auditing procedures) have yet to be substantiated by empirical research. In this article, we address this knowledge gap by providing insights from a longitudinal industry case study. Over 12 months, we observed and analysed the internal activities of AstraZeneca, a biopharmaceutical company, as it prepared for and underwent an ethics-based AI audit. While previous literature concerning EBA has focused on proposing evaluation metrics or visualisation techniques, our findings suggest that the main difficulties large multinational organisations face when conducting EBA mirror classical governance challenges. These include ensuring harmonised standards across decentralised organisations, demarcating the scope of the audit, driving internal communication and change management, and measuring actual outcomes. The case study presented in this article contributes to the existing literature by providing a detailed description of the organisational context in which EBA procedures must be integrated to be feasible and effective.
机构、总结、中文摘要均由AI分析而来，可能存在错误，请以论文正文为准。
