A Comprehensive AI Audit Work Program for Internal Audit Functions

This article introduces a comprehensive AI Audit Work Program designed for internal audit functions, emphasizing a risk-based approach to auditing AI systems. It highlights the critical distinction between AI providers and deployers, and outlines six key domains for AI assurance. The program aims to empower internal auditors to effectively assess AI risks and controls, even without deep technical expertise, by focusing on governance, risk management, and compliance.