Introduction 3

The evolving landscape 5

AI governance at the ECA 7

The ECA’s strategic AI goals 8

Goal 1: Enhance operational efficiency and quality 8

Goal 2: Strengthen the ECA’s capability to audit AI-based projects, systems and processes 9

Goal 3: Add value and contribute to EU-wide and international discussions on AI 10

Strategic AI actions 11

Action 1: extend access to tested AI tools to all staff, and continue evaluating new solutions 12

Action 2: ensure that audit data is “AI-ready” 13

Action 3: identify and improve audit processes to enable AI automation 14

Action 4: develop people and capabilities 15

Action 5: evaluate the potential of AI functionalities in existing tools 16

Action 6: monitor and adopt upcoming principle-based requirements and application material on auditing AI 17

Action 7: work with other public institutions on AI solutions 17

Action 8: ensure ECA compliance with regulatory frameworks 18

Action 9: explore how AI could streamline administrative processes 19

Conclusion 21

Annexes 22

Annex I – Overview of existing standards relevant for AI audit 22