AI Governance Audit & Assurance

ISO/IEC 42001:2023 clauses 6-10 + Annex A; NIST AI RMF 1.0 Measure/Manage; DPDP Act 2023 s.10 + DPDP Rules 2025 Rule 12 (G.S.R. 846(E), phased to 13-May-2027); ICAI SA 315 + SA 610 (AI-specific TG pending); EU AI Act Regulation (EU) 2024/1689 Art. 50; CERT-In Directions 28-Apr-2022; RBI FREE-AI (pending — anticipatory controls flagged)

Annual (or periodic) AI Governance audit — evidence-based controls testing across ISO 42001 clauses 6-10 + Annex A controls, NIST AI RMF Measure/Manage function verification, DPDP Rules 2025 Rule 12 SDF-specific measure audit, kill-switch and human-oversight verification, model documentation review, and (for EU-facing systems) Article 50 transparency-notice assurance. Deliverable is a signed CA audit report following ICAI SA 315/610 reliance framework. Discipline flags baked into the report: ISO 42001 + NIST AI RMF are voluntary; the binding statutory audit standard for AI in India is emerging (ICAI AI-specific technical guidance anticipated but not yet notified — status flagged in the report); where audit steps rely on management representation vs. control-testing evidence, the report distinguishes explicitly. HRA is not an ISO 42001 certification body and claims no statutory audit mandate.