It’s called mathematical modeling and anything we understand in the universe can be modeled. If we don’t understand something we feel a model should exist we just don’t know it yet.
AI we don’t have a model. Like we have a model for atoms and we know the human brain is made of atoms so in that sense the brain can be modeled but we don’t have a high level model that can explain things in a way we understand.
It’s the same with AI. We understand it from the perspective of prediction and best fit curve at the lowest level but we don’t fully understand what’s going on at a higher level.