UNESCO Recommendation on the Ethics of AI P8: paras 42, 43 Responsibility and accountability: attribute responsibility to AI actors by role, with oversight, audit, due diligence and whistle-blower protection

Both States and AI actors carry ethical and legal responsibility for upholding human rights and protecting the environment, and responsibility and liability for decisions based on AI should always be attributable to AI actors according to their role. Mechanisms for oversight, assessment of impacts, audit and due diligence, with protection for whistle-blowers, should ensure accountability, and technical and institutional design should make AI systems auditable and traceable.