Prepare AI governance, controls and evidence for internal audit, regulatory review and independent assurance.
Book ConsultationAs organisations increase their use of artificial intelligence, they are expected to demonstrate how AI systems are governed, monitored and controlled. Audit readiness focuses on whether governance decisions, risk management activities and compliance controls can be supported by clear, reliable evidence.
INTAI reviews the documentation, records, approvals, policies, risk assessments, supplier oversight and control evidence that internal audit, regulators and independent assurance providers are likely to request. The objective is to identify weaknesses before formal review and strengthen the overall governance environment.
The result is a practical assessment of audit readiness, highlighting evidence gaps, control weaknesses and prioritised improvements that help leadership demonstrate accountable and well-governed AI.
Identify the AI systems, suppliers, use cases, controls and governance areas likely to be reviewed.
Assess whether policies, approvals, risk assessments, supplier reviews, monitoring records and decision logs are complete and accessible.
Review whether AI governance controls are designed, owned, operating and supported by appropriate evidence.
Highlight missing evidence, unclear ownership, weak documentation and control gaps that could create audit findings.
Provide a practical action plan to strengthen audit readiness, close evidence gaps and prepare stakeholders for review.
Practical outputs that help organisations demonstrate AI governance, evidence control and readiness for internal or external review.
Take the AI Assurance Assessment™ to understand how well your organisation can evidence AI governance, controls, oversight and accountability, and identify the gaps that could weaken audit, assurance or regulatory readiness.
Take Assessment Book ConsultationAI audit readiness is the organisation’s ability to demonstrate, with reliable evidence, how AI is identified, governed, approved, monitored and controlled. It means the key records, responsibilities and control evidence can be produced and explained when challenged by Internal Audit, independent assurance or regulators.
Compliance focuses on meeting applicable obligations. Audit readiness focuses on whether the organisation can demonstrate that those obligations are being managed through clear ownership, documented decisions, operating controls and retained evidence that can be independently reviewed.
Evidence may include AI inventories, risk classifications, policies, approval records, risk assessments, supplier due diligence, testing and validation records, monitoring outputs, incident logs, control evidence, remediation tracking and minutes showing material governance decisions.
No. Auditors and assurance reviewers will usually look beyond documented policies to determine whether responsibilities are understood, controls are actually operating, exceptions are managed and evidence exists to support the organisation’s stated governance processes.
Yes. A readiness review is designed to identify weaknesses before they become formal findings. It can reveal missing evidence, unclear ownership, control design issues, incomplete records and gaps between documented processes and what happens in practice.
Where third-party AI is used, the organisation should be able to evidence appropriate due diligence, approval, contractual controls, risk ownership, ongoing monitoring and any decisions made in response to supplier changes, incidents or unresolved concerns.
Missing evidence should be treated as a governance gap rather than reconstructed immediately before an audit. The organisation should identify why evidence is missing, assign ownership, strengthen the underlying process and create a sustainable way to retain records going forward.
Yes. Audit readiness work supports management in organising evidence, clarifying ownership and remediating known weaknesses before formal audit. Internal Audit can then independently evaluate the resulting governance and controls under its own mandate and methodology.
Outputs can include an evidence inventory, readiness assessment, control and documentation gap analysis, prioritised findings, remediation actions and an executive view of the issues most likely to affect formal audit, assurance or regulatory scrutiny.
Start with the AI Assurance Assessment™ to understand how well your current governance, controls and evidence can support independent scrutiny, or book a consultation to scope a detailed audit readiness review before formal assurance or audit activity begins.
Identify evidence gaps and governance issues before they become findings, and build confidence ahead of review.
Continue strengthening your AI governance and compliance capability with services that support gap analysis, audit readiness, regulatory advisory, risk assessment and assurance.
