Artificial intelligence (AI) is transforming decision-making across business, government, and society. Yet beneath the promise of objectivity lies a difficult question: whose ethics are embedded in the algorithms that increasingly influence our lives?
AI IS OFTEN PORTRAYED as impartial and objective. In reality, it has no moral compass of its own. It learns from data created by people, institutions, governments, and societies. As a result, AI inevitably reflects the values, assumptions, and biases embedded within that data.
Recent debates around AI have highlighted a challenging reality: ethics are not universal. What is considered acceptable in one country may be viewed very differently in another. Perspectives on privacy, surveillance, freedom of expression, intellectual property, and inclusion vary significantly across cultures, legal systems, and political environments.
This creates a fundamental dilemma. If humanity cannot agree on a single set of ethical standards, how can we expect AI systems to do so?
International bodies (like the United Nations Educational, Scientific and Cultural Organisation (UNESCO) and the Organisation for Economic Co-operation and Development (OECD)), governments, and regulators have proposed principles such as fairness, transparency, accountability, human rights, and human oversight. These frameworks provide an important foundation for responsible AI. Yet they remain intentionally broad because achieving global consensus on ethical questions is extraordinarily difficult.
Should AI ethics therefore be defined at a national level? While country-specific standards may better reflect local values and societal expectations, AI systems increasingly operate across borders. An approach considered ethical in one jurisdiction may be viewed as unacceptable in another. Businesses, regulators, and citizens are left navigating a complex landscape of competing expectations.
The alternative is equally concerning. If governments cannot agree and society struggles to define a universal standard, do technology companies become the de facto arbiters of ethics?
Many leading AI developers have invested heavily in responsible AI initiatives, but they remain commercial organisations accountable to shareholders and growth objectives. Few would be comfortable allowing private corporations alone to determine the ethical boundaries of technologies that influence hiring, lending, education, healthcare, and public discourse.
This is where the profession can make a meaningful contribution.
The accounting profession has long been built on principles of integrity, objectivity, professional scepticism, and accountability. These principles are every bit as relevant in the age of AI as they are in financial reporting and assurance.
Just as accountants help build trust in financial information, they can help build trust in AI systems. Future assurance frameworks are likely to require independent assessment of AI governance, data quality, bias controls, transparency, and accountability. The profession is uniquely positioned to bridge the gap between technology, governance, and public trust.
A universal standard for AI ethics may never exist. What matters is ensuring AI remains transparent, accountable, and worthy of public trust. The profession has an important role to play to assist in achieving that.
A universal standard?
There may never be a global gold standard for AI ethics. As technology outpaces regulation, the profession has an opportunity to bring transparency, accountability, and trust to the systems shaping our future.
Author
Frans Geldenhuys CA(SA), CISA One of the founding members of ALICE™ – an automated audit testing platform (www.bidvestalice.com)
