AI Risk for Audit Committees
A ~36-minute working session for audit committee chairs and internal audit leaders — the questions that surface real AI risk. Voice: Emma.
8
Chapters
~36 min
Duration
Intermediate
Level
No
Certification
Who this is for
For audit committee chairs, audit committee members, chief audit executives, and internal audit leaders.
How this course works
- 8 audio-narrated slide chapters · ~36 min of focused content
- Narrated by Emma (Azure neural voice)
- Capstone with interactive Markdown builder you take to your team
- Trust trip-wires on every play — what not to cross
- Free verifiable certificate on completion
What you'll walk out with
Specific outcomes from this course — no fluff.
- AI risk in all 4 buckets it touches (operational, compliance, strategic, reputational) — and 3 risks that don't map cleanly to legacy frameworks
- Inherent vs residual rated across 4 dimensions with the controls-assumed anti-pattern made visible
- NIST AI RMF overlay on COSO + three-lines + ISO 31000 — risk catalog + control library AI-specific extensions
- A 9-question line of inquiry that surfaces real risk vs rehearsal — and how to press for specifics
- First/second/third-line assurance for AI with a 12-month internal audit plan that covers without over-rotating
- A 1-page board view that meaningfully changes between meetings — and the heatmap-as-theatre trap
- Cross-committee coordination across audit, risk, technology, and ESG — with 3 coordination patterns and escalation taxonomy
- A one-page audit committee AI playbook + 4 trust trip-wires + interactive playbook builder
Course content
8 chapters · ~36 min
Welcome
A 1-minute orientation — what the course covers, how to navigate, and what you walk out with. No audio on this screen.
AI in the risk universe
4 buckets AI touches (operational · compliance · strategic · reputational) · 3 risks that don't map cleanly.
Inherent vs residual risk
4 inherent dimensions (output sensitivity · automation depth · population · recovery difficulty) · controls-assumed anti-pattern.
Mapping AI to control frameworks
3 existing frameworks (COSO · 3 lines · ISO 31000) · NIST AI RMF overlay · 3 integration patterns.
Audit committee questions
9 questions in 3 categories (governance · operations · assurance) · maturity vs rehearsal.
Independent assurance
3 lines mapped to AI · which line for which control · 12-month internal audit AI plan.
Reporting AI risk to the full board
3-section board view · heatmap-as-theatre trap · neither panic nor sleep.
Cross-committee coordination
The split problem · 4-committee coordination model (audit · risk · technology · ESG) · 3 coordination patterns.
Capstone — Audit committee AI playbook
5-section one-page playbook · 4 trust trip-wires · interactive playbook builder.
Want this delivered inside your organisation?
The course is the starting point. The same content powers a 4-week pilot, an org-wide rollout, or a continuous build engagement — set up on your data, with your team, by Gennoor Tech.