Page 34 - CMA Journal (Mar-Apr 2025)

AI Ethics from an Islamic Focus Sectionn
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Perspective and their
Implementation
in Pakistan
Artificial Intelligence (AI) is rapidly transforming the Elements of AI
global landscape, impacting various facets of life -- from Ethics
healthcare and finance to education and governance.
Every technology has its own set of ethical challenges, Quantifying ethics is
but AI, being all pervasive, presents the most significant difficult. An ethics
of them all. While the ethical challenges posed by AI are framework for AI is
universally acknowledged, the lens through which they defined in the book
are interpreted often reflects the moral and philosophical titled “Artificial
foundations of each society. In Muslim-majority countries Intelligence Ethics – A
like Pakistan, Islamic ethics offer a rich and holistic Maturity Assessment
framework for understanding and guiding the Framework” (ISBN 979-
development and application of AI. This paper explores 8-8230-9226-5). At its Azhar Zia-ur-Rehman
AI ethics from an Islamic perspective and outlines foundational level, or International
actionable ways to observe these ethics in Pakistan's Level 0, this framework Governance Consultant
socio-political and technological context. encompasses the
following core elements aimed at ensuring the
Lines of AI Ethics responsible development and use of AI systems. Each
element addresses a specific aspect of ethical conduct,
Ethics have to be observed in AI at many levels. These are
promoting the creation and deployment of AI
defined in the "Lines of AI Ethics Model" which provides a
technologies that are safe, fair, and beneficial to society.
structured approach to ensuring that AI is developed and
used ethically within both organizational and societal a) Respect for Autonomy: Ensure AI systems
contexts. By addressing ethical considerations at respect users' decisions and choices.
multiple levels, from operational teams to international
b) Non-maleficence (Do no harm): AI systems
bodies, this model helps safeguard against the risks
should not cause harm or injury to humans or the
associated with AI while promoting its positive
environment.
contributions to society. Through this comprehensive
c) Beneficence (Do good): AI systems should
approach, organizations and societies can work together
promote human well-being and flourishing.
to create an ethical foundation for the AI-driven future.
This Model is depicted graphically here. d) Justice: AI systems should be fair, transparent, and
unbiased in their decision-making processes.
e) Privacy: AI systems should protect users' personal
data and maintain confidentiality.
f) Transparency: AI systems should be explainable
and provide insights into their decision-making
processes.
g) Accountability: Developers and users of AI
systems should be held responsible for their actions.
h) Safety: AI systems should be designed with safety
mechanisms to prevent potential harm.
i) Inclusivity: AI systems should be accessible and
inclusive for diverse users.
j) Continual Monitoring and Improvement:
Regularly assess and update AI systems to ensure
they align with ethical principles.
As shown in this model, the highest line of AI ethics is
formed by “virtue-based considerations”. Each of these has an Islamic perspective as discussed here.
32 ICMA’s Chartered Management Accountant, Mar-Apr 2025