Active

AI Reporting

The organization shall report on AI governance, providing visibility into AI strategy, risk management, compliance, and performance. Reporting shall include AI strategy updates, risk assessments, compliance status, and performance metrics, presented in a format that facilitates understanding and decision-making.

Requirement ID
AIG-001-R008
Parent Control
Domain Code

Requirement Details & Guidance

AIG-001-R008 · AIG-001
Why This Requirement Exists

This requirement exists to report AI governance status, strategy, risk, compliance, and performance to relevant stakeholders, ensuring AI systems are governed, secured, assessed, and operated in a controlled and accountable manner.

Implementation Guidance

Establish and document the process to report AI governance status, strategy, risk, compliance, and performance to relevant stakeholders. Define accountable roles, scope, required inputs and outputs, assessment or approval criteria, decision thresholds, review frequency, monitoring, reporting, exception handling, evidence requirements, and escalation paths. Apply the process across the AI lifecycle and integrate it with information security, privacy, risk, compliance, change management, incident management, and business governance as applicable.

Practical Application & Audit Readiness

AIG-001-R008 · Field Guidance

Business Examples

    Common Audit Findings

      Common Mistakes

        Best Practices & Ownership

        AIG-001 · Recommended Approach

        Recommended Practices

          Typical Owner

          Cross-Mapped Regulatory Frameworks

          Harmonized Control Mappings
          FRAMEWORK CODE FRAMEWORK NAME & DETAILS FAMILY / CATEGORY VERSION ACTION
          ISO27001 ISO/IEC 27001 ISO/IEC 27001 specifies auditable requirements for... Clause: 7.4 – Communication
          ISO
          Standard
          v2022 View →
          SEBI-CSCRF SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor... Clause: 1.1 GV.OC: Organizational Context; 1.2 GV.RR: Roles, Responsibilities and Authorities; 1.3 GV.PO: Policy; 1.4 GV.OV: Oversight
          India
          Regulation
          vLatest View →
          DORA Digital Operational Resilience Act The EU Digital Operational Resilience Act establis... Clause: Article 9(4)(f) – Documented policies for patches and updates
          EU
          Regulation
          vCurrent View →
          COBIT2019 COBIT COBIT is an enterprise governance and management f... Clause: 4.2 – Align, Plan and Organize (APO) > APO01 – Managed I&T Management Framework > APO01.04 – Define and implement the organizational structures. 4.2 – Align, Plan and Organize (APO) > APO12 – Managed Risk > APO12.04 – Articulate risk.
          COBIT
          Governance Framework
          v2019 View →
          NIST-CSF NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: GV.OV – Oversight | GV.OV-03 – Organizational cybersecurity risk management performance is evaluated and reviewed for adjustments needed
          NIST
          Framework
          v2 View →
          NIST80053 NIST SP 800-53 NIST SP 800-53 Rev. 5 presents control families, i... Clause: 3.13 – PROGRAM MANAGEMENT; PM-2 – INFORMATION SECURITY PROGRAM LEADERSHIP ROLE, PM-6 – MEASURES OF PERFORMANCE
          NIST
          Control Catalog
          vRev. 5 View →
          SOC2 SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: CC1.3 – Control Environment – COSO Principle 3: Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives. CC5.3 – Control Activities – COSO Principle 12: The entity deploys control activities through policies that establish what is expected and in procedures that put policies into action. CC2.2 – Information and Communication – COSO Principle 14: The entity internally communicates information, including objectives and responsibilities for internal control, necessary to support the functioning of internal control.
          AICPA
          Audit Framework
          vLatest View →

          Parent Domain Context

          Governance Domain Baseline
          Domain Name:
          AI Governance & Model Security (AIG)
          Purpose:
          To ensure the trustworthy, secure, and ethical development and deployment of AI.
          Scope:
          Enterprise

          Parent Control Context

          Control Baseline
          Control Name:
          AI Governance & Oversight (AIG-001)
          Summary:
          Establishes AI governance including framework, committee, policies, roles, decision governance, executive oversight, compliance, reporting, review, and continuous improvement for AI systems.
          Business Description:
          Establish and maintain an enterprise governance framework for the responsible development, acquisition, deployment, operation, monitoring, and retirement of Artificial Intelligence systems.