01
The decision
What did the board understand? What did directors believe they were approving? What assumptions, expected outcomes, and conditions mattered to that decision?
AI Oversight Stocktake
See what is actually happening.
The board made a decision. The Stocktake independently checks whether implementation matches it.
Start with the AI that matters to the board. Compare what directors understood and approved with what happened afterwards and what is happening now.
The central question
The board approved it.
Did implementation match the decision?
What the Stocktake does
Look where it matters.
The Stocktake starts with a significant AI-related decision or initiative that matters to the board.
We look at what the board understood and approved, what happened after the decision, and where things stand now.
Where implementation has changed, assumptions have moved, or something is unclear, we look more closely.
The aim is not to review everything. It is to give the board a clear, independent answer to the question it actually needs answered.
The comparison
Decision and implementation.
Evidence supports the comparison. It is how the board can know whether the two still line up.
02
The implementation
What happened afterwards? What is the AI doing now? Where has implementation remained aligned, and where has it changed?
How do we know?
We use the available evidence to support the comparison, rather than relying only on recollection, summaries, or assurances.
Trust what you were told.
Verify what happened.
What the board gets
A short, independent view.
The Stocktake shows what has gone as expected, what has changed, and what the board may need to look at again, with the evidence behind that view.
Aligned
Where implementation remains consistent with what the board understood and approved.
Changed
Where something material has moved since the decision, including assumptions, implementation, use, or expected outcomes.
Look again
The few matters, if any, that warrant the board's attention or a closer look.
Deliberately focused
It is not an AI audit.
The Stocktake is not:
The Stocktake is designed to answer a board oversight question without turning into a broad transformation or technical review.
- a review of every AI use in the organisation
- a technical test of AI systems
- an audit of management controls
- a review of every vendor
- a remediation project
If deeper technical review, audit, or other work is warranted, the Stocktake identifies that need rather than expanding silently into a different engagement.
Your board may already have this covered.
If not, we should have a conversation.
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