Internal Audit Plan Template| ISO 42001 AIMS

The standard-established AI Internal Audit Plan functions as an operational framework for auditing risk management systems and transparency methods and continuous process improvements throughout AI management. Organizations can boost their stakeholder accountability by assessing AIMS conformity and performance according to Clauses from ISO 42001 while establishing audit criteria based on these clauses.

Purpose of Internal Audit Plan

Internal audits should be performed on a schedule by the organization to check if the AIMS fulfills:

• The organization’s requirements for AI governance, ethics, and risk management.

• The principles of fairness, transparency, accountability, and security in AI systems.

• ISO 42001 standards for responsible AI development and deployment.

 Responsibilities

a) Compliance Officer

As Compliance Officer, the oversight function ensures all AI-related risks align with ISO 42001 standards and ethical regulations. The compliance officer maintains responsibility to finalize audits and execute required corrective measures after audits.

b) Senior Management

The organization requires an effective AI Management System (AIMS) through senior management support. The organization receives funding to execute audits while handling discovered non-conformities.

c) Audit Team Leader

The audit team leader undertakes audits to assess AI systems’ reliability along with their transparency and their capacity to mitigate risks during audits. The expert develops specific audit plans for AI systems based on the requirements of ISO 42001.

d) Internal Auditor

The evaluator must review how AI governance operates and how bias detection operates along with how organizations establish accountability for their actions. The system maintains adherence to both ethical guidelines of AI operations and mandatory legal requirements.

e) AI System Owners

Managers can obtain access to their AI models in addition to data management frameworks and risk control documentation. The internal auditor manages the clarification of security gaps and technical implications affecting AI fairness and system robustness as well as security protocols.

f) AI Technical Expert

The internal auditor evaluates AI algorithms and bias mitigation measures and explainability systems. The AI system owner guides security protections for Artificial intelligence through tests of adversarial threats as well as robustness tests.

g) Quality Assurance Manager

The audits need to specifically evaluate how well AI technologies demonstrate their reliability together with interpretability capabilities and risk management procedures. The validation process ensures correct remedial measures get implemented for all non-conformities related to AI.

1. Audit selection

The Compliance Department prepares yearly AI audit instructions by placing emphasis on the most risky AI applications first. After submission to the AI Ethics Committee, Risk Committee and Senior Management for evaluation the document becomes available.

2. Annual Audit Work Plan

The Annual AI Audit Work Plan examines every aspect of the AI system lifecycle by conducting assessments about bias and data management alongside transparency evaluations. The system aids organizations to maintain regulatory adherence through risk evaluations that help enhance the governance of AI technologies.

Internal Audit Process

• The first phase of audit planning establishes AI audit boundaries together with assessments of decision risks made by AI systems.
  
  
• The audit begins with an opening conference for AI system risk assessment combined with regulatory issues together with the audit procedure description.
  
  
• The auditing process includes the assessment of decision logs together with explainability reports and robustness testing outcomes and AI training data reviews.
  
  
• Testing AI models will be conducted by performing stress tests to evaluate conditions related to fairness as well as detect security vulnerabilities alongside potential bias risks.
  
  
• The audit report establishes both non-compliance areas within AI systems and proposed measures to address them.

Management conferences

An external AI audit report needs approval from AI Ethics & Risk Committees to uphold regulatory requirements. The study documents all findings regarding AI system transparency as well as bias risks and non-conformities in detail. Preliminary priority setting for corrective actions follows an impact assessment process that starts with addressing the most dangerous areas to strengthen both AI governance and reliability. 

Audit Team

Internal audits happen regularly at Organization through its newly formed Internal Audit Team.  The organization manages a registry of its internal audit professionals. Internal auditors from various departments of Organization receive selection based on their experience and professional skills at their premises. Training sessions that focus on auditing skills are organized either through external seminars or through organization's establishment of internal training programs. The organization stores records documenting auditor training together with auditor certificate copies.

Communication of Findings

• The audit team will prepare a draft audit report within two weeks after completion to deliver its contents to the management team with a chance to respond. 
  
  
• Internal stakeholders will develop together all plans regarding performance improvement measures and necessary remedial steps. 
  
  
• The audit team will generate the final report which will reach both management team members and executive management team based on their authorization.
  
  
• Complete lack of control occurs when follow-up meetings follow the established plan of action to confirm that all necessary corrections and implementation steps have been executed effectively.

Corrective Action and Follow-up

The Lead Auditor starts the Corrective Action Request process by reporting non-conformities noted during the audit. A responsible person receives the assignment from the  to investigate causes of problems while proposing needed corrective actions with completion dates by which these measures should fully execute.

The Lead Auditor conducts a subsequent audit with  or their designated representative at the time of or shortly following the scheduled corrective action deadline to check whether the solution was effectively executed. Such reports become closed after providing clear proof of corrective action effectiveness. The Lead Auditor determines another follow-up date when more efforts are required for total corrective action implementation.

The Team Leader sends a notification through email to senior management regarding unimplemented corrective and preventive actions which fail to achieve implementation after extension.

Input to Management Review Meetings

Management Review receives the results of the internal audit as input data.

1. Compliance Audit Results: All monitoring and auditing outcomes of the compliance program require delivery to executive management and authorities with oversight responsibilities. Documentation of compliance surveillance and auditing practices should be consistent. The system should provide better detection of recurring patterns during corrective measure implementation and programming changes needs assessment. The organization must develop standard processes for monitoring progress which will enable essential stakeholders to receive proper updates on corrective actions.

2. Follow up: The Compliance Department performs monitoring activities of selected risk areas based on their assessment of necessity. The follow-up procedure includes casual observations together with specific data item monitoring or possible additional audits depending on circumstances. Follow-up procedures stem from how critical and complicated issues present themselves in each case.

3. Measurement and Reporting: 

The internal audit plan consists of the following measurement and reporting functions:

• Internal audit personnel raise non-conformances throughout their evaluations.
  
  
• The internal audit process needs to execute on time according to integrated schedule.
  
  
• The team successfully closes non-conformances within the agreed time duration.
  
  
• Coordination of the internal audit activities within the Organization and relevant interest parties.
  
  
• The organization receives the internal audit reports immediately after their completion.

Conclusion

The Internal Audit Plan functions as a systematic method to evaluate AI governance processes at established times. The organization can maintain ongoing compliance and detect improvement areas through regular scheduled audits which additionally encourages the development of ongoing betterment practices in their AI management systems.