Department of Defense Financial Audits Using Artificial Intelligence Act

• Authority: United States Congress
• Parent authority: Federal government
• Jurisdiction: United States
• Collections: U.S. federal laws
• Most recent activity: Defunct
• Most recent activity date: 2025-01-03

Risk subdomain coverage

Minimal coverage — Brief mention but no specific mitigations, recommendations or governance measures relating to the risk subdomain are described.

• Lack of capability or robustness

All other risk subdomains had no coverage in this document.

Risk Coverage Summary

This document has minimal risk domain coverage, primarily addressing AI system safety and robustness (7.3) through requirements for AI audit technology to meet government auditing standards. There is no substantial coverage of discrimination, privacy, misinformation, malicious actors, human-computer interaction, or socioeconomic risks.

Sector coverage

Good coverage — Comprehensive governance measures or mitigations with clear procedures relating to the sector are explicitly described.

• Public Administration (excl. National Security)
• National Security

Minimal coverage — Brief mention but no specific mitigations, recommendations or governance measures relating to the sector are described.

• Scientific Research & Development Services

All other sectors had no coverage in this document.

Sectors Summary

This document primarily governs AI use within Public Administration (specifically the Department of Defense's financial management and auditing functions) and National Security (as the DoD is the primary national security establishment). The AI technology is being developed and deployed for internal government financial auditing purposes.

Legislative Status

Hard Law

Legislative Status Summary

This is a binding legislative bill introduced in the U.S. House of Representatives with mandatory language requiring the Secretary of Defense to use AI technology for auditing and establishing specific obligations with legal enforceability.

Actors

Proposer

• Entity Types: AI_Governance_Actor
• Entities: Mr. Schweikert (U.S. House of Representatives member); United States Congress
• Summary: The bill was introduced by Representative Schweikert in the House of Representatives, as indicated in the document header. Congress is the legislative body proposing this governance instrument.

Target

• Entity Types: AI_Governance_Actor, AI_Developer
• Entities: Department of Defense; Under Secretary of Defense (Comptroller); Inspector General of the Department of Defense
• Summary: The bill targets the Department of Defense and specifically directs the Under Secretary of Defense (Comptroller) and Inspector General to develop AI technology for auditing purposes. The DoD is both the entity being audited and the entity required to develop and use the AI technology.

Enforcer

• Entity Types: AI_Governance_Actor
• Entities: Committees on Armed Services of the Senate and House of Representatives; Secretary of Defense
• Summary: The Congressional Committees on Armed Services have oversight authority through mandatory briefing requirements. The Secretary of Defense has direct enforcement responsibility to ensure compliance with the audit requirements.

Monitor

• Entity Types: AI_Governance_Actor
• Entities: Committees on Armed Services of the Senate and House of Representatives; Inspector General of the Department of Defense
• Summary: The Congressional Armed Services Committees receive mandatory briefings on audit progress and AI technology development. The Inspector General has a dual role in developing the technology and conducting audits, providing internal monitoring capability.

AI Lifecycle Stages

Lifecycle stages covered by the documents, as defined in the OECD Framework for the Classification of AI Systems

• Plan and Design
• Build and Use Model
• Verify and Validate
• Deploy
• Operate and Monitor

AI Lifecycle Summary

The document covers multiple AI lifecycle stages with primary focus on Build and Use Model (developing AI audit technology), Verify and Validate (ensuring compliance with auditing standards), Deploy (implementing the technology for FY2024 audit), and Operate and Monitor (briefing on progress and technology performance). The document addresses AI systems for financial auditing purposes.

Technical Scope

Terms relating to technical scope that are mentioned or implicitly referenced in the document

• AI Systems

Technical Scope Summary

The document explicitly mentions 'technology that uses artificial intelligence' for auditing purposes, indicating coverage of AI systems. It does not specify model types, compute thresholds, or distinguish between frontier, general purpose, or task-specific AI. The AI is clearly task-specific (financial auditing) but this is not explicitly stated using that terminology.