Artificial intelligence (AI) is poised to revolutionize multiple sectors, offering vast potential for improving sustainable development. In a bid to make sure that artificial intelligence (AI) is being used for the betterment of mankind as a whole, this article explores the ethical, legal, social, and governance challenges associated with AI, particularly in ensuring that its deployment serves the betterment of humanity as a whole, in overseeing its implementation. (Smith et al. 2021, Hu et al. 2021, and Gill 2022). A key aspect of this examination focuses on the role of supreme audit institutions in overseeing and regulating AI technologies to ensure they align with global goals for sustainable development. The increasing reliance on AI brings both opportunities and risks, and understanding the broader implications is critical to mitigating potential threats. One of the major concerns highlighted is the potential for AI technology to be misused in ways that could threaten global security. For instance, AI could accelerate the proliferation of weapons of mass to track and prevent these actions. Beyond security threats, AI also raises concerns about its impact on societal structures, particularly with respect to social and economic inequalitydestruction, creating new threats that are more difficult to control. Additionally, AI may enable non-state actors, such as terrorists, criminals, or rogue nations, to carry out attacks or other malicious activities more efficiently and effectively, making it harder for security services . (Brose 2020). The widespread adoption of AI could impair existing divides, with certain groups potentially benefiting more than others, leaving marginalized communities even further behind. While AI has the potential to drive innovation and spur progress in key areas such as finance, healthcare, agriculture, and environmental protection, its implementation requires careful consideration of the ethical and governance challenges it presents. Poorly regulated AI systems could lead to privacy violations, biased decisionmaking, and unjust outcomes. Furthermore, the rapid pace of AI development is outstripping the capacity of existing legal and governance frameworks, leaving policymakers and regulators scrambling to keep up. Supreme audit institutions have a vital role in ensuring that AI technologies are implemented responsibly and in ways that contribute to sustainable development rather than undermining it. They can offer independent oversight, assess compliance with ethical standards, and ensure that AI’s potential benefits are equitably distributed across societies. In conclusion, AI’s transformative potential comes with significant risks that must be addressed through comprehensive governance, ethical standards, and robust regulatory frameworks to ensure that it supports rather than hinders humanity’s long-term sustainable development goals.
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