The points auditors really check in 2026 when AI is in the development process – as a checklist to work through. From the architects behind the Modernization Framework.
AI-assisted software development has quickly become the norm, making it a key focus of internal and external audits. Whether you're preparing for an ISO/IEC 42001 assessment, SOC 2, customer due diligence, or demonstrating compliance with the EU AI Act, auditors increasingly expect organizations to prove they maintain effective governance over AI-generated code and development activities.
The conversation has shifted from "Can developers use AI coding tools?" to "Can every AI-assisted change be traced to a responsible human, with evidence that appropriate oversight was applied?" Organizations that cannot demonstrate this traceability, governance, and accountability are far more likely to receive audit findings.
This practical Audit Readiness Checklist helps engineering, security, compliance, and GRC teams assess their current level of preparedness before an audit takes place. It is organized around the four areas auditors examine most frequently: human accountability, approval gates, data and model governance, and regulatory classification of AI development tools.
CTOs and Engineering Managers preparing for customer or certification audits
CISOs, Security Leaders, and Risk Managers responsible for AI governance