This study of internal auditors and auditees, who engage in both financial and operational internal audits in Israel, extends theory and research on internal audits in organizational units. It develops and tests a model that examines the role of top management and internal auditors in facilitating learning from internal audits and driving perceived performance improvement. We argue that support from the top management for the internal audit as well as the auditor’s capacity facilitate learning from audits and help audited units (...) to improve ethicality, efficiency, and effectiveness in organizations. The results of time-lagged survey data provide general support for the hypothesized indirect relationships between auditor capacity, auditor–auditee relational exchanges, learning from audits, and three different perceived performance measures: ethical behavior, efficiency, and effectiveness. We discuss the implications for research on internal audits, proactive learning, ethics, and performance improvement of organizational units in the public sector. (shrink)

Many ethics initiatives have stipulated sets of principles and standards for good technology development in the AI sector. However, several AI ethics researchers have pointed out a lack of practical realization of these principles. Following that, AI ethics underwent a practical turn, but without deviating from the principled approach. This paper proposes a complementary to the principled approach that is based on virtue ethics. It defines four “basic AI virtues”, namely justice, honesty, responsibility and care, all of which represent specific (...) motivational settings that constitute the very precondition for ethical decision making in the AI field. Moreover, it defines two “second-order AI virtues”, prudence and fortitude, that bolster achieving the basic virtues by helping with overcoming bounded ethicality or hidden psychological forces that can impair ethical decision making and that are hitherto disregarded in AI ethics. Lastly, the paper describes measures for successfully cultivating the mentioned virtues in organizations dealing with AI research and development. (shrink)

Current advances in research, development and application of artificial intelligence systems have yielded a far-reaching discourse on AI ethics. In consequence, a number of ethics guidelines have been released in recent years. These guidelines comprise normative principles and recommendations aimed to harness the “disruptive” potentials of new AI technologies. Designed as a semi-systematic evaluation, this paper analyzes and compares 22 guidelines, highlighting overlaps but also omissions. As a result, I give a detailed overview of the field of AI ethics. Finally, (...) I also examine to what extent the respective ethical principles and values are implemented in the practice of research, development and application of AI systems—and how the effectiveness in the demands of AI ethics can be improved. (shrink)

This paper explores the important role of critical science, and in particular of post-colonial and decolonial theories, in understanding and shaping the ongoing advances in artificial intelligence. Artificial intelligence is viewed as amongst the technological advances that will reshape modern societies and their relations. While the design and deployment of systems that continually adapt holds the promise of far-reaching positive change, they simultaneously pose significant risks, especially to already vulnerable peoples. Values and power are central to this discussion. Decolonial theories (...) use historical hindsight to explain patterns of power that shape our intellectual, political, economic, and social world. By embedding a decolonial critical approach within its technical practice, AI communities can develop foresight and tactics that can better align research and technology development with established ethical principles, centring vulnerable peoples who continue to bear the brunt of negative impacts of innovation and scientific progress. We highlight problematic applications that are instances of coloniality, and using a decolonial lens, submit three tactics that can form a decolonial field of artificial intelligence: creating a critical technical practice of AI, seeking reverse tutelage and reverse pedagogies, and the renewal of affective and political communities. The years ahead will usher in a wave of new scientific breakthroughs and technologies driven by AI research, making it incumbent upon AI communities to strengthen the social contract through ethical foresight and the multiplicity of intellectual perspectives available to us, ultimately supporting future technologies that enable greater well-being, with the goal of beneficence and justice for all. (shrink)

Our exploratory study considers whether the internal audit function is an efficient “third line of defense” for risk management and control as proposed by The Institute of Internal Auditors. To that end, we interview chief audit executives and experienced internal auditors to examine whether CAEs manage the impressions of audit committee members in the annual accountability process. We also provide an illustration of impression management techniques through a documentary case that explores a unique and exclusive dataset consisting of the main (...) guidance, framework, and accountability documents of one of these organizations. Our analysis highlights how several macro- and microimpression management techniques were used to burnish the image of internal auditors and, more importantly, the management team. Rather than monitoring managers, the CAEs team up with them. Our findings cast doubts on the conceptualization of internal audit as the independent third line of defense envisioned to be a keystone of the governance mosaic. This study supports other research that questions the effectiveness of internal auditing as a governance mechanism. It also contributes to the impression management literature by exposing impression management practices that occur through a private reporting channel—the internal audit function’s annual accountability to the audit committee. Last but not least, significant ethical concerns are raised in regard to internal audit, and research is urged in that area. (shrink)