Toward Third-Party Assurance of AI Systems: Design Requirements, Prototype, and Early Testing

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Main Authors: Kim, Rachel M., Kuehnert, Blaine, Lai, Alice, Holstein, Kenneth, Heidari, Hoda, Ghani, Rayid
Format: Preprint
Published: 2026
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author Kim, Rachel M.
Kuehnert, Blaine
Lai, Alice
Holstein, Kenneth
Heidari, Hoda
Ghani, Rayid
author_facet Kim, Rachel M.
Kuehnert, Blaine
Lai, Alice
Holstein, Kenneth
Heidari, Hoda
Ghani, Rayid
contents As Artificial Intelligence (AI) systems proliferate, the need for systematic, transparent, and actionable processes for evaluating them is growing. While many resources exist to support AI evaluation, they have several limitations. Few address both the process of designing, developing, and deploying an AI system and the outcomes it produces. Furthermore, few are end-to-end and operational, give actionable guidance, or present evidence of usability or effectiveness in practice. In this paper, we introduce a third-party AI assurance framework that addresses these gaps. We focus on third-party assurance to prevent conflict of interest and ensure credibility and accountability of the process. We begin by distinguishing assurance from audits in several key dimensions. Then, following design principles, we reflect on the shortcomings of existing resources to identify a set of design requirements for AI assurance. We then construct a prototype of an assurance process that consists of (1) a responsibility assignment matrix to determine the different levels of involvement each stakeholder has at each stage of the AI lifecycle, (2) an interview protocol for each stakeholder of an AI system, (3) a maturity matrix to assess AI systems' adherence to best practices, and (4) a template for an assurance report that draws from more mature assurance practices in business accounting. We conduct early validation of our AI assurance framework by applying the framework to two distinct AI use cases -- a business document tagging tool for downstream processing in a large private firm, and a housing resource allocation tool in a public agency -- and conducting expert validation interviews. Our findings show early evidence that our AI assurance framework is sound and comprehensive, usable across different organizational contexts, and effective at identifying bespoke issues with AI systems.
format Preprint
id arxiv_https___arxiv_org_abs_2601_22424
institution arXiv
publishDate 2026
record_format arxiv
spellingShingle Toward Third-Party Assurance of AI Systems: Design Requirements, Prototype, and Early Testing
Kim, Rachel M.
Kuehnert, Blaine
Lai, Alice
Holstein, Kenneth
Heidari, Hoda
Ghani, Rayid
Computers and Society
As Artificial Intelligence (AI) systems proliferate, the need for systematic, transparent, and actionable processes for evaluating them is growing. While many resources exist to support AI evaluation, they have several limitations. Few address both the process of designing, developing, and deploying an AI system and the outcomes it produces. Furthermore, few are end-to-end and operational, give actionable guidance, or present evidence of usability or effectiveness in practice. In this paper, we introduce a third-party AI assurance framework that addresses these gaps. We focus on third-party assurance to prevent conflict of interest and ensure credibility and accountability of the process. We begin by distinguishing assurance from audits in several key dimensions. Then, following design principles, we reflect on the shortcomings of existing resources to identify a set of design requirements for AI assurance. We then construct a prototype of an assurance process that consists of (1) a responsibility assignment matrix to determine the different levels of involvement each stakeholder has at each stage of the AI lifecycle, (2) an interview protocol for each stakeholder of an AI system, (3) a maturity matrix to assess AI systems' adherence to best practices, and (4) a template for an assurance report that draws from more mature assurance practices in business accounting. We conduct early validation of our AI assurance framework by applying the framework to two distinct AI use cases -- a business document tagging tool for downstream processing in a large private firm, and a housing resource allocation tool in a public agency -- and conducting expert validation interviews. Our findings show early evidence that our AI assurance framework is sound and comprehensive, usable across different organizational contexts, and effective at identifying bespoke issues with AI systems.
title Toward Third-Party Assurance of AI Systems: Design Requirements, Prototype, and Early Testing
topic Computers and Society
url https://arxiv.org/abs/2601.22424