From Legal Text to AI-specific Risk Sources: A Systematic Analysis of the EU AI Act's High-Risk Requirements

arXiv cs.AISeptember 15, 2026en

arXiv:2609.13535v1 Announce Type: new Abstract: The EU AI Act introduces mandatory requirements for high-risk AI systems with the explicit goal of ensuring the development and operation of trustworthy AI. At the same time, AI risk management practices rely on structured risk taxonomies to systematically identify and treat AI-specific risk sources. As both the AI Act and established risk taxonomies aim to address AI-induced risks, a natural question is whether they align in the risk sources they cover. However, no clear mapping exists between the risks implicitly addressed by the Act's high-risk requirements and established taxonomies, leaving practitioners without a structured basis for alig

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