COURSE DESCRIPTION

A governance program that only exists in memory is a latent control gap. In this practical session, we will address the most visible and most frequently overlooked component in internal audit: documentation. Most audit functions lack all of them. Participants will analyze the eight key documents that structure a comprehensive AI governance program (from the Use Policy to the Governance Charter). Additionally, they will complete a real-time checklist to evaluate the current status of their documentation (existing, drafted, or pending) and define clear responsibilities.

LEARNING OBJECTIVES

• Identify the eight highly recommended documentation components to create an AI governance framework.

• Evaluate which governance documents are present, partially present, or absent in your audit department.

• Understand how the absence of AI governance documentation creates professional liability and audit quality risk.