What is an AI Accountability Audit?

An AI Accountability Audit is an independent, fixed-scope audit of how a company adopts and governs AI. An AI Accountability Audit measures six dimensions: workflow automation, tool deployment, AI literacy, governance and oversight, investment spend, and outcome tracking. The result is issued as a signed Statement with a public identifier, benchmarked against a peer cohort and reissued annually.

kn0w issues the AI Accountability Audit for FinTech and HealthTech companies in Australia and the United Kingdom.

01 — What it measures

What an AI Accountability Audit measures

An AI Accountability Audit measures six dimensions across the CEO and six function heads. Each dimension is measured on evidence supplied by the company, not on self-declared maturity.

01

Workflow automation

The proportion of a function's workflows that are automated or AI-assisted in production, as distinct from planned or piloted.

02

Tool deployment

The AI systems and automation tools running in production in each function, named and categorised.

03

AI literacy

The level of AI capability across the leadership team and each function, and where that capability is concentrated.

04

Governance and oversight

The policies, approval structures and accountability assignments controlling how AI is evaluated and deployed.

05

Investment spend

Annual AI investment across tooling and subscriptions, platform and infrastructure, allocated headcount, and implementation.

06

Outcome tracking

Whether the company measures returns on the AI it runs, and what evidence supports the measurement.

02 — How it is conducted

How an AI Accountability Audit is conducted

An AI Accountability Audit is a fixed-scope engagement conducted across seven sessions. Session 0 is held with the CEO. Sessions 1 to 6 are held with six function heads. Each session pairs a structured intake form, which establishes the factual baseline, with a voice session, which establishes depth on what is running rather than what is planned.

Scope is fixed before the engagement begins and does not expand during it. The company supplies the evidence. kn0w measures that evidence against the published methodology and issues the Statement.

03 — What it is not

What an AI Accountability Audit is not

Not a certification

Distinct from ISO/IEC 42001 certification

ISO/IEC 42001 certification attests that an AI management system meets a published standard. An AI Accountability Audit measures how a company adopts and governs AI across six dimensions, and is issued as a Statement rather than a certificate. A company can hold both.

Not legal advice

Distinct from a legal opinion

A law firm interprets how regulation applies to a company. An AI Accountability Audit produces the evidence a company submits when a regulator asks. Legal interpretation stays with the company's counsel.

Not a model audit

Distinct from an AI model audit

A model audit examines the behaviour of a single model or system. An AI Accountability Audit examines the company: what it runs, who is accountable, what it spends, and what it measures.

Not implementation

Distinct from an implementation engagement

kn0w holds no implementation arm and takes no referral fees. Independence is structural rather than declared, which is what allows the same methodology to be reissued against the same company each year.

04 — What is issued

What is issued

An AI Accountability Audit is issued as a Statement. The Statement is the founding act of issuance and the artefact a company submits to a board, a regulator or a counterparty.

Every Statement carries a four-part identifier in the form:

kn0w / NNNNNN / YYYY-MM-DD / vX.Y

kn0w

The Issuer

The first part names the Issuer.

NNNNNN

Sequence number

The second is the sequence number, held across the company's institutional relationship with the Issuer.

YYYY-MM-DD

Date of issuance

The third is the date of issuance.

vX.Y

Methodology version

The fourth is the methodology version under which the Statement was issued.

Authentication of a Statement rests on the hallmark, the timestamp and the four-part identifier.

Members hold standing for twelve months from issuance. Standing is confirmed annually by the Annual Statement, issued under the same hallmark, timestamp, four-part identifier and methodology as the Statement. The Annual Statement supersedes the prior operative artefact at issuance, and the superseded artefact is retained in full as historical record.

05 — Frequently asked questions

Frequently asked questions

What is standing?

Standing is the institutional status conferred at the founding act of issuance — the kn0w Audit — and maintained through three Quarterly Reviews during the cycle and the Annual Statement at the institutional anniversary. Members hold standing; standing is what the relationship maintains.

How often is an AI Accountability Audit reissued?

Annually. The Annual Statement is issued at the institutional anniversary as a full re-engagement under the same methodology, and supersedes the prior operative artefact.

Who can rely on the Statement?

The Statement is issued to the company audited. It is written so that a board can rely on it, and so that it can be submitted when a regulator asks what evidence exists.

Is an AI Accountability Audit a certification?

No. Certification attests that a management system meets a published standard. An AI Accountability Audit measures how a company adopts and governs AI across six dimensions and is issued as a Statement, benchmarked against a peer cohort.

Issued, not advised.

kn0w issues the AI Accountability Audit for FinTech and HealthTech companies in Australia and the United Kingdom.