As artificial intelligence (AI) is integrated into various services and systems in society, many companies and organizations have proposed AI principles, policies, and made the related commitments. Conversely, some have proposed the need for independent audits, arguing that the voluntary principles adopted by the developers and providers of AI services and systems insufficiently address risk. This policy recommendation summarizes the issues related to the auditing of AI services and systems and presents three recommendations for promoting AI auditing that contribute to sound AI governance. Recommendation1.Development of institutional design for AI audits. Recommendation2.Training human resources for AI audits. Recommendation3. Updating AI audits in accordance with technological progress. In this policy recommendation, AI is assumed to be that which recognizes and predicts data with the last chapter outlining how generative AI should be audited.

翻译：随着人工智能（AI）被融入社会的各类服务与系统，众多公司及组织已提出AI原则、政策，并做出相关承诺。与此同时，亦有观点认为需要开展独立审计，指出AI服务与系统的开发者和提供者所采纳的自愿性原则在应对风险方面存在不足。本政策建议总结了与AI服务及系统审计相关的问题，并提出了三项促进AI审计的建议，以助力健全的AI治理。建议一：开发AI审计的制度设计。建议二：培养AI审计的人力资源。建议三：根据技术进步更新AI审计。本政策建议中，AI被假定为能够识别与预测数据的系统，最后一章概述了应如何对生成式AI进行审计。