Can AI be Auditable?

Abstract: Auditability is defined as the capacity of AI systems to be independently assessed for compliance with ethical, legal, and technical standards throughout their lifecycle. The chapter explores how auditability is being formalized through emerging regulatory frameworks, such as the EU AI Act, which mandate documentation, risk assessments, and governance structures. It analyzes the diverse challenges facing AI auditability, including technical opacity, inconsistent documentation practices, lack of standardized audit tools and metrics, and conflicting principles within existing responsible AI frameworks. The discussion highlights the need for clear guidelines, harmonized international regulations, and robust socio-technical methodologies to operationalize auditability at scale. The chapter concludes by emphasizing the importance of multi-stakeholder collaboration and auditor empowerment in building an effective AI audit ecosystem. It argues that auditability must be embedded in AI development practices and governance infrastructures to ensure that AI systems are not only functional but also ethically and legally aligned.