QuestionQ9

AI governance, risk, and compliance

Which of the following should an auditor consult when assessing a company’s human-resources AI systems for legal non-compliance?

Explanation

The EU AI Act is binding law that establishes compliance requirements for AI systems. It classifies many AI systems used in employment and worker management—such as recruiting, employment-related decisions, task allocation, and performance monitoring—as high-risk, making it the relevant legal reference for an audit of HR AI systems. Regulation (EU) 2024/1689 (Artificial Intelligence Act)

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