Legal Auditing

In this chapter, we specify the business requirements and propose the solution concept for legal auditing. Artificial intelligence training and inference processes must be traceable. For this, proper logging is necessary. These logs are also the basis of auditing of artificial intelligence, which is a legal obligation. Thus, artificial intelligence applications must be integrated into the auditing infrastructure of ERP systems and facilitate auditors performing all their tasks including generating audit reports. In particular, we determine the artifacts that should be in the scope of legal auditing. Furthermore, we also define the necessary tasks and processes regarding legal auditing in context of ERP software infusing artificial intelligence.