With AI developing at an astronomic rate, and more processes and decisions being supported or automated by AI, how can you really be confident that your governance is working in practice?
AI Assurance is shifting from policy to proof. Organisations increasingly need to show that AI is not only governed on paper, but overseen, controlled and monitored in practice.
AI brings opportunity but demands simultaneous oversight of both short-term risk and long-term business shape. Weak governance reduces the pace that AI development can move at and introduces risk.
AI investment only delivers value when it is aligned to clear strategic priorities and governed through clear ownership, boundaries and controls. Without this, organisations risk spending time and budget on fragmented or low value initiatives that do not translate into meaningful operational or strategic outcomes.
Uncontrolled AI can produce biased or inappropriate outcomes that erode trust and are not aligned to your organisation’s goals and values. For many organisations, their customers increasingly expect independent assurance that AI systems are governed responsibly and can be trusted in practice, not just by design.
The EU AI Act[1], emerging global standards, and evolving UK regulatory expectations are increasing the need for organisations to demonstrate responsible oversight of AI.
Governing bodies globally, including regulators and the EU Parliament, are beginning to introduce new regulations and tighten rules around AI systems, alongside the release of standards such as ISO/IEC/42001, which will require organisations to demonstrate that they are creating and operating AI systems responsibly.
When AI is used in important processes, organisations need more than internal confidence. They need a defensible explanation for boards, customers, regulators and procurement teams on how AI is governed, who is accountable, and how risks are controlled.
Third party risk is increasingly central to this. Many organisations rely on AI enabled suppliers, platforms, outsourced services and third-party models, meaning trust depends not only on internal governance, but also on how responsibilities, dependencies, evidence, monitoring and escalation routes are defined across the AI value chain.
For AI enabled services and agentic workflows, the key risks often sit at the application, workflow, human oversight and third-party dependency layers, not only at the model layer.
[1] “EU AI Act” refers to Regulation (EU) 2024/1689 of the European Parliament
If ownership or accountability is unclear, or controls are not suitably designed, model failures can quickly become business failures and reputational damage.
We bring together KPMG’s Trusted AI framework, deep Controls Assurance skills and established SOC assurance principles to provide independent assurance over AI governance and controls in accordance with International Standard on Assurance Engagements (UK) 3000, Assurance Engagements Other Than Audits or Reviews of Historical Financial Information (“ISAE (UK) 3000”) issued by the Financial Reporting Council.
This delivers proportionate, risk focused AI governance assurance that is credible, scalable and aligned with enterprise assurance expectations.
SOC is a globally recognised assurance framework used by organisations to demonstrate to customers, regulators and procurement teams that governance and control environments are suitably designed and operating effectively.
Our AI Governance Assurance product applies this rigour to AI, helping organisations demonstrate responsible AI governance with clear accountability, oversight and control across the AI lifecycle, supported by an independent assurance opinion from KPMG.
We assess whether your AI Governance controls are:
You will receive a globally recognised report that can be shared with your existing and prospective customers demonstrating confidence in your service and how your AI Governance control framework operates.
If you would like to explore independent Assurance over your approach to AI, we can help.
¹“EU AI Act” refers to Regulation (EU) 2024/1689 of the European Parliament.
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