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How-to

How to audit AI step by step

A practical method to examine the AI your company uses: what it does, what could go wrong, and the evidence that it works as intended.

Updated 5 min read

The short answer

To learn how to audit AI, list every AI system in use, define its purpose and risks, then check its data, test accuracy and bias, review controls and logs, write down findings, and re-test on a schedule.

Key points

  • Start with an inventory of every AI system
  • Tie each system to a purpose and a risk
  • Test results with evidence, not opinions
  • Document findings and assign owners
  • Repeat the audit on a fixed schedule

Step by step

Seven steps to audit an AI system

Follow them in order. Each step produces evidence for the next.

  1. Inventory the AI in use

    List every tool, model and agent your teams use, including ones bought inside other software.

  2. Define purpose and risks

    For each system, write what it should do, who it affects and what a failure would cost.

  3. Check the data

    Review where inputs come from, who can change them and whether they are complete and current.

  4. Test accuracy and bias

    Run known cases through the system and compare outputs across groups and scenarios.

  5. Review controls and logs

    Confirm who approves outputs, how errors are caught and that actions are recorded.

  6. Document the findings

    Record each gap with its evidence, severity and an owner who will fix it.

  7. Re-test on a schedule

    Set a date to repeat the checks, and again after any major change to the system.

What an AI audit is

Opinion

  • "It seems to work"
  • No written evidence
  • Checked once

Audit

  • Tested against known cases
  • Evidence on file
  • Repeated on a schedule

IBM describes an AI audit as a structured, evidence-based examination of how AI systems are designed, trained and deployed.

So it is not a one-off opinion. It is a repeatable check with proof behind every conclusion.

Frameworks that guide the work

  • NIST AI RMF

    Voluntary guide to trustworthy AI design and use.

  • IIA framework

    Guidance for assessing AI risks, governance and controls.

  • Your own checklist

    Built from the two, sized to your scope.

You do not need to invent a method. The National Institute of Standards and Technology publishes the AI Risk Management Framework for voluntary use, to build trustworthiness into how AI is designed, used and evaluated.

The Institute of Internal Auditors offers its own AI auditing framework, with principles-based guidance on AI risks, governance and controls. Use either as a checklist for your scope.

How to use AI in internal audit

  1. 01

    Gather evidence

    AI pulls records and logs for review.

  2. 02

    Flag exceptions

    It highlights items that break a rule.

  3. 03

    Auditor decides

    A person judges and signs off.

AI is also a tool for auditors. Gen AI use by chief audit executives jumped from 15% to 40% in one year, per an Institute of Internal Auditors survey run from October to November 2024.

A later IIA and AuditBoard survey found 83% expect more AI use in the coming year. Teams that automate audit process steps like sampling and evidence gathering free time for judgment.

Auditing agents and RPA bots

To audit AI agent behavior, treat it as a worker with a job description. Check what it can access, what actions it can take and where a person must approve.

The same logic applies to bots. When you audit rpa, confirm each bot has an owner, a log and a stop switch.

  • Which systems can it read or change?
  • Which actions need approval?
  • Where are its actions logged?
  • Who owns it and can switch it off?

Ethics, regulation and brand checks

  • Ethics

    Fairness, explainability and privacy.

  • Regulation

    Duties that match the system's risk level.

  • Brand

    Voice and claims stay accurate.

An ai ethics audit asks whether outputs are fair, explainable and respectful of privacy. Rules matter too: the Federal Trade Commission has said that using AI to trick, mislead or defraud people breaks the law.

An eu ai act audit checks that a system meets the law's duties for its risk level.

A narrower ai brand audit checks whether AI-written content keeps your voice and claims accurate. Legal questions belong with qualified counsel.

Where Nexum fits

Nexum builds AI systems and automation, and does not perform certified audits or give legal advice. If you need an independent opinion, use a qualified auditor. Our AI audit guide explains what a review covers.

For the building side, see our guide to AI audit and compliance, which shows how controls and records are designed into a system from the start.

Our data

What AI answers when buyers ask

We asked ChatGPT, Gemini and Perplexity 10 buyer questions about AI audit and compliance. They named 85 companies, and 69% appeared in only one of the three.

CriterionChatGPTGeminiPerplexity
Companies named413945
Sites cited mostholisticai.com and deloitte.com (5 of 10)xcelacore.com (4 of 10)aicompliancevendors.com (4 of 10)

Nexum measurement, October 22, 2026, via DataForSEO: 10 buyer questions to each AI, US English, 30 answers in total. 14 companies appeared in all three. Google showed an AI Overview for 10 of the 10 questions.

FAQ

Questions about auditing AI

  • Start small. List the AI tools in use, note what each decides, test a sample of outputs against known answers, and write down who reviews them. Repeat every few months.
  • An ai model audit examines one model: its training data, accuracy, bias, limits and how it is monitored. It ends with documented findings and fixes, not just a score.
  • An ai business audit looks across the company: which processes use AI, the risks, the data, the controls and the people responsible. It differs from an ai opportunity audit, which asks where AI could help.
  • No single kit fits everyone. A practical artificial intelligence audit toolkit combines an AI inventory, a risk register, test cases, a controls checklist and a findings log, built on the NIST or IIA frameworks.
  • Not fully. AI speeds up sampling, matching and evidence gathering, but a person still judges risk, context and conclusions. Corporate audit ai works best as support for auditors.
  • Gen ai in audit mostly drafts summaries, reviews documents and flags unusual items. Output is checked by an auditor before anyone relies on it.
  • The NIST AI Risk Management Framework and the IIA AI auditing framework are the two most cited. Both give structure for risks, governance and controls, and both can be adapted to your scope.
  • Set a fixed schedule, and add a review whenever the model, the data or the use changes. Higher-risk systems deserve shorter gaps between checks.

Final step

Pick a time. Let's talk.

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You can keep paying for manual work, or find out this week exactly what it costs you.

What happens on the call

  1. Before

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  2. On the call

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  3. Decide

    An honest read on whether we're the right fit. If we're not, you'll hear it on the call.

Once you book, we look at your site and tools before the call, so the 30 minutes go to your numbers, not introductions.

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