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Building trust in your AI systems
Assurance for AI
How assurance supports responsible AI at scale
As stakeholders demand greater trust in AI, independent assurance can help management and users gain greater confidence in their AI systems. Assurance for AI supports organizations from initial assessment of readiness through formal independent assurance over the governance, oversight, and operation of AI systems.
Our Assurance for AI solution, one of PwC’s Responsible AI offerings, is performed under AICPA standards. It can be aligned with leading industry frameworks for managing AI risks or addressing emerging AI regulatory requirements and can be produced at intervals that make sense for the needs of your users. These reports help organizations demonstrate that their AI is designed, deployed, and managed responsibly and transparently in alignment with leading practices—even as they rapidly evolve.
Key questions companies should consider as they transform with AI
- How should our control environment evolve to address the use of AI, generative AI (GenAI), and agentic AI?
- Do our AI risk management practices include appropriate risk assessment, testing, documentation, and disclosures that build stakeholder confidence and support independent evaluation?
- Are the controls supporting our AI systems and their outcomes designed, implemented, and operating as intended?
- Have we addressed the specific risks that impact trust in our AI systems—like bias, model drift, security, and third-party risk?
- How do we describe how we assess and address specific risks in our AI systems to our customers?
Where and when Assurance for AI can add value
- Preparing to sell AI-enabled products and services
- Meeting the needs of tech risk leader
- Providing credibility for executive or regulatory inquiry
- Assist internal audit and compliance team
Preparing to sell AI-enabled products and services
Organizations offering AI-powered tools or services to enterprise buyers may find independent assurance supports trust and addresses buyer expectations around transparency and vendor risk management.
Meeting the needs of tech risk leader
Chief AI Officers, CTOs, CISOs, and risk executives often sponsor or influence the desire for independent assurance activities to evaluate control effectiveness and assess their response to emerging risks—with an independent lens. AI systems are no different.
Providing credibility for executive or regulatory inquiry
Boards, auditors and regulators are beginning to ask how AI systems are governed and tested. Many clients are proactively seeking evidence of management's oversight of the unique risks associated with AI, with independent assurance to provide outside perspective and insights.
Assist internal audit and compliance team
Internal control functions, including internal audit and compliance, leverage independent assurance capabilities—with access to additional capabilities and perspectives—as they assess management practices, which is even more critical in the rapid and dynamic world of AI.
Navigating the independent assurance landscape
Organizations may consider a range of independent assurance and reporting approaches to strengthen trust in their AI systems. PwC works with organizations to evaluate how Assurance for AI fits within their broader assurance and reporting landscape, including SOC reporting, to determine the most appropriate solution.
Where additional transparency into AI governance, oversight, and system operation is required, Assurance for AI, as well as a focus on Responsible AI practices, can provide more focused assurance to help meet unique stakeholder needs alongside existing reporting.
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Assurance for AI is built to adapt—whether clients are transforming with AI, launching a new product or service, assessing risk exposure, or preparing to meet evolving regulatory expectations.
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