Amorphous Al₂O₃ is a fundamental component of modern superconducting qubits. While amorphous oxides offer distinct advantages, such as directional isotropy and a consistent bulk electronic gap, in realistic systems these compounds also support two-level systems (TLSs) which couple to the qubit, expediting decoherence. In this work, a first-principles study of amorphous Al₂O₃ is performed and low-energy modes are identified in the electronic and vibrational spectra as a possible origin for TLSs