【摘要】 在现代语境里,算法是解决问题的自动化程序,在公共管理、司法裁判、金融系统、以及商业领域等都得到广泛应用。算法应用一方面提高了社会整体的运行效率,另一方面也因其复杂的技术性特征导致了社会管理的失序。当前,我国算法规制体系立法较为松散、监管主体不够明析,而审计作为一种独立而成熟的审查制度,在算法设计监督、算法数据保护以及算法决策法律问责中都大有可为,可解决算法监管体系松散、监管责任不明等问题。在审计监管模式下,可由专业人员制定审计计划,根据特定的审计标准进行风险评估和事实审查,给出审计结论,制作审计报告、进行审计公开,对相关人员实施问责以及开展后续审计质量追踪。由第三方审计、平台自我规制与行业自律相结合,算法监管可迎来新的突破。更多还原

【Abstract】 In the modern context, algorithm is an automatic program to solve problems, which is widely used in public management, judicial adjudication, financial system, business and so on. On the one hand, the application of the algo-rithm improves the operation efficiency of the whole society; on the other hand, it also leads to the disorder of social management because of its complex technical characteristics. At present, the legislation of the algorithm regulation system in our country is relatively loose, and the supervision subject is not clear enough, and audit, as an independent and ma-ture examination system, has great potential in the supervision of algorithm design, algorithm data protection and legal accountability of algorithm decision-making. It can solve the problems such as loose algorithm supervision system and unclear supervision responsibility. Under the audit supervision mode, professionals can formulate audit plans, conduct risk assessment and factual review according to specific audit standards, give audit conclusions, produce audit reports, conduct audit publicity, and implement accountability to relevant personnel and follow-up audit quality follow-up. By the combination of third-party audit, platform self-regulation and industry self-discipline, algorithm supervision can usher in a new breakthrough.更多还原