7.2 A.2 Policies Related to AI & A.3 Internal Organization

Key Takeaways

  • A.2 covers three controls: AI policy (A.2.2), alignment with other organizational policies (A.2.3), and review of the AI policy (A.2.4)—auditors test approval, communication, conflict resolution with security/privacy/HR policies, and planned or triggered reviews.
  • A.3 covers AI roles and responsibilities (A.3.2) and reporting of concerns (A.3.3)—accountable owners, decision rights, and protected channels for AI-related concerns are expected evidence.
  • Clause 5.2 AI policy and A.2.2 are complementary: leadership requirements in the management system and Annex A control measures reinforce each other; plan criteria carefully when classifying findings.
  • Strong evidence includes approved policy versions, RACI/role descriptions for AI decisions, concern logs with non-retaliation, and review records after incidents or regulatory change.
  • Typical NCs: draft policy never approved; policy silent on prohibited uses; dual-hatted “everyone owns AI”; no concern channel; reviews never executed despite annual schedule claims.
Last updated: August 2026

7.2 A.2 Policies Related to AI & A.3 Internal Organization

Auditor focus: Governance fails in silence—policies nobody can find, roles nobody owns, and concerns nobody can raise. For A.2 and A.3, sample approval, communication, alignment, role clarity, and concern handling, then walk those controls into one high-risk AI system.


A.2 Policies Related to AI

Control objective (intent): Provide management direction and support for AI consistent with business requirements and the organization’s approach to AI risk and impact.

Control group at a glance

ControlNameWhat “good” looks likeWeak signals
A.2.2AI policyTop-management-approved AI policy covering principles, scope of AI activities, responsibilities pointers, and expectations for development/useDraft wiki page; marketing “AI ethics” poster with no approval
A.2.3Alignment with other organizational policiesExplicit reconciliation with security, privacy, quality, HR, procurement, acceptable useAI policy contradicts privacy retention rules or security change control
A.2.4Review of the AI policyPlanned intervals and triggers (regulation, major incident, strategy shift); records of review outcomes“Annual review” checkbox with no minutes or version change in three years

A.2.2 — AI policy (audit content)

Expect a documented AI policy that is appropriate to the organization’s purpose and context. Content themes auditors commonly test (tailored to risk):

  • Commitment to responsible/trustworthy AI characteristics relevant to the organization (e.g., fairness, transparency, safety, human oversight where needed)
  • Direction on acceptable and prohibited AI uses
  • Linkage to risk appetite and escalation
  • Expectations for compliance with law and contractual AI terms
  • How the policy is communicated to relevant personnel and, where appropriate, external parties

Interview probes:

  • Who approved the current AI policy version, and when?
  • How do data scientists and product managers learn what is prohibited?
  • Where is the policy published (intranet, LMS, onboarding)?

Evidence set: approved policy PDF/controlled document; communication records; training acknowledgment for roles that develop or operate AI; management review references to policy suitability.

Relationship to Clause 5.2: Clause 5.2 requires top management to establish an AI policy with defined attributes (appropriate, provides framework for objectives, includes commitment to satisfy requirements and continual improvement, etc.). A.2.2 is the Annex A control reinforcing policy as an operational control. When both are audit criteria, one NC may cite the clause, the control, or both—avoid double-counting the same gap without clear criteria mapping.

A.2.3 — Alignment with other policies

AI work collides with existing rule sets. Auditors look for intentional alignment, not perfect single-document merges.

Adjacent policyTypical frictionProbe
Information securityModel APIs, training data classification, third-party modelsDoes change/release of models follow security change process?
Privacy / data protectionTraining on personal data; automated decisionsAre DPIA/privacy assessments linked to AI use cases?
HR / acceptable useEmployee monitoring AI; generative AI for work productAre monitoring and gen-AI uses authorized and disclosed?
ProcurementBuying AI SaaSDo vendor onboarding criteria include AI policy obligations?
Quality / safetySafety-critical AIAre quality gates and AI policy gates the same release?

NC example: AI policy encourages “rapid experimentation in production,” while the ISMS change policy requires dual approval for production changes—teams follow the AI slogan; security tickets show unapproved model swaps. Raise against A.2.3 (and potentially operational controls/Clause 8).

A.2.4 — Review of the AI policy

Review shall ensure continuing suitability, adequacy, and effectiveness. Test:

  1. Defined review frequency
  2. Event-driven review triggers (new regulation, serious AI incident, M&A, major product line)
  3. Participants (legal, risk, product, security, domain experts)
  4. Documented decisions and version control

Scenario: EU AI Act obligations expand for a deployer of high-risk systems; policy still only discusses “internal chatbots.” No out-of-cycle review. Evidence of A.2.4 failure even if the calendar says “reviewed last January” for a cosmetic date stamp.


A.3 Internal Organization

Control objective (intent): Establish accountability within the organization for AI systems and for raising concerns.

Control group at a glance

ControlNameWhat “good” looks likeWeak signals
A.3.2AI roles and responsibilitiesDefined roles for governance, development, operation, risk/impact, and escalation; people know their authorities“AI is everyone’s job” with no decision rights; conflicted self-approval of go-live
A.3.3Reporting of concernsKnown, accessible channels; protection from retaliation; intake → assessment → action trailOnly generic ethics hotline never used for model issues; managers filter all reports

A.3.2 — AI roles and responsibilities

Map who does what for in-scope AI activities:

Role typeExamples of accountabilities
Governance / AIMS ownerPolicy, SoA maintenance, management review inputs
System / product ownerIntended use, business risk acceptance, sunset decisions
ML / engineeringDesign, training, verification support, MLOps
Risk / compliance / legalRisk & impact methods, regulatory interpretation
Human oversight rolesOverride authority for high-stakes outputs
Internal auditIndependent AIMS audit (Clause 9.2)—not operational ownership

Segregation note: Annex A.3 in ISO 42001 emphasizes roles/responsibilities and concern reporting, not a 27001-style “segregation of duties” control by that name. Still, if one person both builds and solely approves a high-risk model for production, you may find gaps under A.3.2, life-cycle controls (A.6), and risk treatment design—frame findings against actual criteria.

Interview probes:

  • Who can authorize production deployment of Model X?
  • Who owns residual risk acceptance after impact assessment?
  • What happens when product pressure conflicts with risk recommendations?

A.3.3 — Reporting of concerns

Concerns may include bias observations, safety near-misses, unauthorized model use, data misuse, or policy breaches. Test:

  • Awareness: Do staff and relevant contractors know the channel?
  • Accessibility: Anonymous/confidential options where appropriate
  • Independence of handling: Not only the team that wrote the model
  • Non-retaliation: Policy + practice
  • Linkage to incident management, risk update, and corrective action

Evidence: procedure, portal screenshots, training, at least one handled concern (or a credible test/drill if volume is zero), metrics to management review.


Integrated Audit Walkthrough

Scenario — FinServe ranking model

  1. Obtain AI policy (A.2.2) and check approval + communication to the credit analytics team.
  2. Compare AI policy statements on automated decisions with privacy and fair-lending policies (A.2.3).
  3. Confirm last policy review after a regulator guidance update (A.2.4).
  4. RACI: product owner vs model risk vs ML lead for go-live (A.3.2).
  5. Ask two junior analysts how they would report suspected disparate impact (A.3.3); follow one ticket end-to-end.

NC patterns (examples):

PatternTypical criteria
Policy exists only as a slide deck without approval/controlA.2.2 / Clause 5.2
Policy never reviewed after material regulatory changeA.2.4
Security policy forbids shadow IT; teams run unsanctioned AI SaaS with leadership praiseA.2.3, A.9, A.10
No named owner for AIMS or for high-risk systemsA.3.2 / Clause 5.3
Concerns must be emailed to the model developer onlyA.3.3

Trap: Accepting “we follow our Code of Ethics” as a complete AI policy without AI-specific direction. Another trap: org charts that list an “AI Ethics Board” that has never met.

A.2 and A.3 set the governance spine. A.4 asks whether that spine is resourced for real AI systems.

Test Your Knowledge

Which set correctly matches ISO/IEC 42001 Annex A.2 controls?

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D
Test Your Knowledge

During interviews, staff say the only way to report suspected model bias is to email the lead data scientist who built the model. Which Annex A control is most directly implicated?

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B
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D
Test Your Knowledge

What evidence best supports conformity with review of the AI policy (A.2.4)?

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B
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D
Test Your Knowledge

An organization’s AI policy encourages “ship experiments to production quickly,” while its information security change policy requires dual approval for production changes. Unapproved model swaps are found in logs. What is the best Annex A framing?

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B
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D