Audit and Assurance Policy and Procedures
Specification
Establish, document, approve, communicate, apply, evaluate and maintain audit and assurance policies and procedures and standards. Review and update the policies and procedures at least annually or upon significant changes.
Threat coverage
Architectural relevance
Lifecycle
Data collection, Data curation, Data storage
Design, Guardrails, Training
Evaluation, Validation/Red Teaming, Re-evaluation
AI Services supply chain
Continuous improvement
Data deletion, Archiving, Model disposal
Ownership / SSRM
PI
Shared across the supply chain
Shared control ownership refers to responsibilities and activities related to LLM security that are distributed across multiple stakeholders within the AI supply chain, including the Cloud Service Provider (CSP), Model Provider (MP), Orchestrated Service Provider (OSP), Application Provider (AP), and Customer (AIC). These controls require coordinated actions, communication, and governance across all involved parties to ensure their effectiveness.
Model
Owned by the Model Provider (MP)
The model provider (MP) designs, develops, and implements the control as part of their services or products to mitigate security, privacy, or compliance risks associated with the Large Language Model (LLM). Model Providers are entities that develop, train, and distribute foundational and fine-tuned AI models for various applications. They create the underlying AI capabilities that other actors build upon. Model Providers are responsible for model architecture, training methodologies, performance characteristics, and documentation of capabilities and limitations. They operate at the foundation layer of the AI stack and may provide direct API access to their models. Examples: OpenAI (GPT, DALL-E, Whisper), Anthropic(Claude), Google(Gemini), Meta(Llama), as well as any customized model.
Orchestrated
Owned by the Orchestrated Service Provider (OSP)
The Orchestrated Service Provider (OSP) is responsible for the design, development, implementation, and enforcement of the control to mitigate security, privacy, or compliance risks associated with Large Language Model (LLM)/GenAI technologies in the context of the services or products they develop and offer. The OSP is responsible and accountable for the implementation of the control within its own infrastructure/environment. If the control has downstream implications on the users/customers, the OSP is responsible for enabling the customer and/or upstream partner in the implementation/configuration of the control within their risk management approach. The OSP is accountable for ensuring that its providers upstream (e.g MPs) implement the control as it relates to the service/product the develop and offered by the OSP. This refers to entities that create the technical building blocks and management tools that enable AI implementation. This can include platforms, frameworks, and tools that facilitate the integration, deployment, and management of AI models within enterprise workflows. These providers focus on model orchestration and offer services like API access, automated scaling, prompt management, workflow automation, monitoring, and governance rather than end-user functionality or raw infrastructure. They help businesses implement AI in a structured and efficient manner. Examples: AWS, Azure, GCP, OpenAI, Anthropic, LangChain (for AI workflow orchestration), Anyscale (Ray for distributed AI workloads), Databricks (MLflow), IBM Watson Orchestrate, and developer platforms like Google AI Studio.
Application
Owned by the Application Provider (AP)
The Application Provider (AP) is responsible for the design, development, implementation, and enforcement of the control to mitigate security, privacy, or compliance risks associated with Large Language Model (LLM)/GenAI technologies in the context of the services or products they develop and offer. The AP is responsible and accountable for the implementation of the control within its own infrastructure/environment. If the control has downstream implications on the users/customers, the AP is responsible for enabling the customer and/or upstream partner in the implementation/configuration of the control within their risk management approach. The AP is accountable for carrying out the due diligence on its upstream providers (e.g MPs, Orchestrated Services) to verify that they implement the control as it relates to the service/product develop and offered by the AP. These providers build and offer end-user applications that leverage generative AI models for specific tasks such as content creation, chatbots, code generation, and enterprise automation. These applications are often delivered as software-as-a-service (SaaS) solutions. These providers focus on user interfaces, application logic, domain-specific functionality, and overall user experience rather than underlying model development. Example: OpenAI (GPTs,Assistants), Zapier, CustomGPT, Microsoft Copilot (integrated into Office products), Jasper (AI-driven content generation), Notion AI (AI-enhanced productivity tools), Adobe Firefly (AI-generated media), and AI-powered customer service solutions like Amazon Rufus, as well as any organization that develops its AI-based application internally.
Implementation guidelines
Auditing guidelines
1. Examine policy and procedures to confirm content adequacy in terms of purpose, authority and accountability, responsibilities, planning, communication, reporting, and follow-up. 2. Examine audit charter and determine if independence, impartiality, and objectivity are guaranteed. 3. Examine policy and procedures for evidence of review at least annually.
Standards mappings
42001: 9.2.1 General - Internal audit 42001: 9.2.2 Internal audit program 42001: 9.3 Management Review 42001: A.2.2 AI policy 42001: A.2.3 Alignment with other organizational policies 42001: A.2.4 Review of the AI policy 27001: 9.3 Management Review 27001: 9.2.1 General - Internal Audit 27001: 9.2.2 Internal audit programme 27001: A.5.1 Policies for information security 27002: 5.1 Policies for information security
Addendum
N/A
Recital 81 Recital 123 Recital 125 Article 17 (1) (a) Article 43 (1), (2 - 4) Annex VI (1 - 4) Annex VII (1 -5)
Addendum
N/A
GV-1.1-001 GV-4.1-001 GV-4.2-001
Addendum
Conducting an annual review should be incorporated into NIST AI 600-1. The NIST controls are vague and need to specifically state, "Policy needs to be created." Instead, they allude to the need to create them in the context of regulatory or risk measurement.
COM-02 SP-01 SP-02
Addendum
N/A
AI-CAIQ questions (2)
Are audit and assurance policies, procedures, and standards established, documented, approved, communicated, applied, evaluated, and maintained?
Are audit and assurance policies, procedures, and standards reviewed and updated at least annually or upon significant changes?