Internal Controls & Assurance Testing

Internal controls are the operational mechanisms that transform AI governance principles into measurable and auditable practices. This lesson explores how organizations design, implement, and evaluate internal controls to manage AI risks, ensure compliance, and support trustworthy AI outcomes. Learners will examine preventive, detective, and corrective controls, control ownership, assurance testing methodologies, evidence collection practices, and control effectiveness assessments. Understanding internal controls and assurance testing enables AI governance auditors to evaluate whether governance requirements are functioning as intended and whether organizations can demonstrate ongoing accountability, transparency, and compliance.