AI Consulting Services

Internal Audit

Independent, ongoing assurance that your AI governance controls are actually working — not just documented.

External certification audits happen once a year. Your AI systems change every week. Veloraa.ai helps you build, staff, or run an internal audit function that continuously evaluates AI risk and controls, and gives your board and audit committee objective assurance between certification cycles.

Delivery Models

In-House Build · Co-Sourced · Fully Outsourced

Standards Alignment

IIA Global Internal Audit Standards

Cadence

Continuous — not a once-a-year event

Reports To

Audit Committee & Board

6

Internal Audit Services

6

Step Audit Cycle

3

Delivery Models

100%

Independent of Management

WHAT IS AI INTERNAL AUDIT

Assurance That Lives Inside Your Organization

Internal audit is an independent, ongoing assurance function — distinct from the periodic, third-party certification audits covered by ISO/IEC 42001 or SOC 2. It operates on a risk-based plan, tests whether AI governance controls are actually working in practice, and reports its findings directly to the audit committee and board, independent of the teams building and operating the AI systems themselves.

Independent

Reports to the audit committee, not the teams it reviews.

Continuous

Operates year-round, not just at certification time.

Risk-Based

Focuses effort where AI risk is highest, not evenly everywhere.

Complementary

Works alongside, not instead of, external certification audits.

OUR SERVICES

Internal Audit Services

Whether you need to build your first AI internal audit capability or extend an existing internal audit function to cover AI, we support every stage.

Internal Audit Function Design

Charter, scope, staffing model, and reporting lines for a new or expanded AI internal audit function.

Risk-Based Audit Planning

An AI audit universe and annual audit plan prioritized by risk, not by convenience.

Controls Testing & Assurance

Fieldwork that verifies AI governance controls operate as designed, not just as documented.

Governance Maturity Assessments

Benchmark your AI governance program's maturity and track improvement over time.

Co-Sourced & Outsourced Internal Audit

Extend your existing internal audit team, or let Veloraa.ai run the AI internal audit function end to end.

Audit Committee & Board Reporting

Clear, decision-ready reporting that gives your board genuine assurance, not just activity metrics.

HOW IT WORKS

The Internal Audit Cycle

Audit Universe

Map every AI system and process that could be audited.

Risk Assessment

Score and prioritize the audit universe by AI risk.

Annual Audit Plan

Build the plan and get audit committee approval.

Fieldwork & Testing

Test controls and gather evidence against the plan.

Findings & Reporting

Report findings to management and the board.

Remediation Tracking

Track corrective action through to closure.

GROUNDED IN STANDARDS

Aligned With Recognized Audit Practice

Our internal audit methodology is anchored in the IIA’s Global Internal Audit Standards, and integrates directly with the internal audit requirements already built into ISO/IEC 42001 and ISO/IEC 27001.

THE PAYOFF

Business Benefits

Board-Level Assurance

Earlier Risk Detection

Certification Readiness

Stronger Governance Culture

Start Now

Get Assurance Between Audit Cycles

Whether you need to build an internal audit function from scratch or extend an existing one to cover AI, Veloraa.ai can help.

FAQs

Frequently Asked Questions

How is internal audit different from external certification audits?

External audits, such as ISO/IEC 42001 certification audits or SOC 2 examinations, are conducted by independent third parties on a periodic basis. Internal audit is an ongoing, in-house assurance function that continuously evaluates whether AI governance controls are designed and operating effectively.

Yes. We offer co-sourced and fully outsourced internal audit models, in addition to helping you build and staff an in-house function.
To preserve independence, internal audit reports functionally to the audit committee or board, not to the management teams whose AI systems and controls it reviews.

Our methodology is anchored in the IIA’s Global Internal Audit Standards, and integrates with the internal audit requirements already present in ISO/IEC 42001 and ISO/IEC 27001.

Usually not a separate function — most organizations extend their existing internal audit team’s scope and skills to cover AI systems. We can help design that extension or provide specialist AI audit resources to co-source with your existing team.

Reporting cadence is set by your audit committee, but most organizations report at least quarterly, with immediate escalation of any significant findings.