Arpna Aggarwal
When AI Joins the Audit Team, Who Governs the Algorithm

Explore how internal audit must adapt when AI becomes part of the control environment. This session highlights why governance is lagging adoption, and why auditors must move beyond observing algorithms to assuring accountability end to end. Discover the “cortex” framework for auditing AI, covering compliance context, cryptographic integrity, decision roles, risk traceability, and evidence excellence. Learn how the three lines of accountability, board appetite, management operations, and audit assurance, apply to AI, and why clear ownership is non negotiable. Gain insights into eight assurance domains, from inventory and data governance to human oversight and monitoring, plus six essential safeguards for generative AI. A roadmap for auditing algorithms responsibly, challenging weak practices, and embedding explainability and evidence into audit programs.