ISO IEC 38507-2022-Governance implications of the use of AI
ISO IEC 38507-2022-Governance implications of the use of AI
Accountability for artificial intelligence stays with the board, including for the AI an organisation buys rather than builds.
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Written by practising auditors with 20+ years in the field.
By document type
| Category | Files |
|---|---|
| Manuals | 4 |
| Procedures & SOPs | 14 |
| Forms & Records | 14 |
| Checklists & Audit Tools | 5 |
| Registers, Logs & Matrices | 2 |
| Guides & Work Instructions | 4 |
Key documents
| Reference | Document | Format |
|---|---|---|
| AGS-AIGF-MAN-01 | AI Governance Framework Manual | Word |
| AGS-AIGF-SCH-01 | Governance Scheme - EDM Model & Policy-Area Map | Word |
| AGS-AIGF-PR-02 | Evaluate–Direct–Monitor Governance Cycle | Word |
| AGS-AIGF-PR-05 | Governance of AI Decision-Making | Word |
| AGS-AIGF-PR-09 | AI Risk Governance Appetite, Sources & Controls | Word |
| AGS-AIGF-CL-01 | ISO 38507 Governance Self-Assessment & Gap Analysis | Word |
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Overview
ISO/IEC 38507:2022 guides members of a governing body through the governance implications of using artificial intelligence. Its scope reaches organisations of every type and size that use AI, are considering it, or are affected by it, whether they build systems or acquire them, and it addresses directors, owners and executive leaders with the advisers who support them. Consistent with ISO/IEC 38500, it applies the evaluate, direct and monitor model so that AI adoption aligns with organisational objectives, obligations and stakeholder expectations.
Its substance is the questions a board must be able to answer: where AI-related risk originates, how the data used to train and operate systems was obtained and authorised, what transparency and explainability are owed to interested parties, and how the ethical, legal and societal implications of automated and algorithmic decision-making are weighed. The standard is explicit that operational responsibility may be delegated while accountability for acceptable use may not. As guidance rather than a certifiable specification, it complements ISO/IEC 42001 and draws on ISO/IEC 22989 for terminology and ISO/IEC 23894 for AI risk.
What this system covers
- AI use-case authorisation: where AI may be deployed, on what conditions, approved by whom
- Governance of AI decision-making: limits on automated decisions and how they are reviewed
- Governance of data use for AI: provenance, permitted purposes and the record of authorisation
- Transparency and explainability: what is disclosed about AI use, to whom and when
- AI risk governance: appetite, sources, controls and escalation when an incident occurs
- Accountability and delegation: duties split between board, executives and delivery teams
- Compliance obligations, culture and human behaviour: legal, ethical and societal expectations
Who it's for
Suited to directors, risk committee members, general counsel and heads of technology at the moment AI reaches the corporate risk register or a regulator's questions. They finish with a governance framework, an authorised inventory of AI use cases and a documented trail of the decisions taken about each.
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Frequently asked questions
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A downloadable ZIP containing the full set of ready-to-use documents for this toolkit — manuals, procedures, forms, records, checklists, guidance and training material, all in editable Word and Excel format. The exact document count is shown at the top of this page.
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Yes. Every file is native Microsoft Word or Excel — no locked PDFs. Add your logo, change wording, and tailor the content to your organisation. The toolkit is yours to keep and reuse.
Does this certify my organisation?
No. These are documentation toolkits aligned to the relevant standard to help you prepare. Certification itself is issued by an accredited certification body after their audit. Our toolkits give you a strong, audit-ready starting point.
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