Identify key governance structures, roles, and policies required to support ethical and compliant AI adoption within internal audit and financial services organizations.

Recognize significant AI-related risks—including bias, drift, privacy, and explainability—and their implications for audit, risk, and compliance functions.

Distinguish how frameworks such as NIST AI RMF, COSO ERM, and ISO/IEC 42001 support the assessment, prioritization, and oversight of AI risks across the AI lifecycle.

Select appropriate controls, KPIs, and monitoring practices to evaluate AI governance effectiveness, including third-party and post-implementation oversight.