Compliance / SOX / audit · Module 3

ITGC and audit-evidence chain in an AI-augmented environment

For audit and compliance teams mapping AI participation to access, change, and evidence controls.

AI does not make ITGC work disappear. It can add new questions about access, change control, logging, model updates, data retention, and evidence lineage.

The audit-evidence chain has to remain reconstructable from source material through AI-assisted work and human review.

A tool is easier to evaluate when it can describe what changed in the evidence chain and what stayed under existing control ownership.

ITGC and audit-evidence chain in an AI-augmented environment domain diagram — Draft for review: Why ITGC thinking still matters when AI assists evidence collection, review, or documentation.

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Scaffold source: docs/runbooks/phase-2-finance-compliance.md#e021