A global bank is currently evaluating the effectiveness of its AI management system controls through...

In this context, theglobal bankis theauditee, as it is theorganization being audited. According toISO 19011:2018 – Clause 3.12, anauditeeis “the organization being audited.”

Since the bank is undergoing aninternal or external auditof its AI Management System (AIMS), it assumes the role of theentity whose AIMS is being evaluatedfor effectiveness, compliance, and performance.

Accreditation bodyis responsible for accrediting certification bodies.

Certification bodyconducts audits for conformity assessments.

Advisory bodyprovides consultation but does not participate directly in audits.