AI Governance for Internal Auditors: A Practical Framework for Accountability, Risk Classification, Controls and Oversight

This working paper presents a practical framework for the governance and oversight of artificial intelligence from an internal audit perspective. It addresses institutional accountability, AI risk classification, governance structures, internal controls, assurance planning and the evolving role of internal audit in supporting responsible AI adoption.The complete working paper is publicly available on SSRN: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=7185963