# Audit and Accountability **Entity class:** Assurance function ## Definition **Audit and accountability** preserve evidence of actions and bind those actions to responsible identities, systems, authorizations, and time. In machine-mediated intelligence, useful audit records include access, queries, data movement, policy decisions, model and software actions, outputs, approvals, and administrative changes. ## Relationships - **control family:** [[wiki/NIST SP 800-53|NIST SP 800-53]]. - **continuous input:** [[wiki/Continuous Monitoring|Continuous Monitoring]]. - **authorization context:** [[wiki/Authorization to Operate|Authorization to Operate]]. - **supports:** [[wiki/Machine-Readable Assurance|Machine-Readable Assurance]], [[wiki/Provenance|Provenance]], and [[wiki/Digital Signature Chain|Digital Signature Chain]]. ## Simple Reminders, Quotations, and Thoughts > "The principle is simple: the companies building this technology have the primary responsibility to develop and deploy it safely, and to be accountable when they fall short. The Accord reinforces that responsibility with robust internal controls, independent external evaluation, and board level oversight." > **— Jensen Huang**, *X post following the White House Super Intelligence Luncheon, September 30, 2026* [[reminders/AI Control/Companies Building Super Intelligence Must Be Accountable for Its Safety by Jensen Huang|Companies Building Super Intelligence Must Be Accountable for Its Safety by Jensen Huang]] > "We simply can't outsource responsibility for what intelligence does on our behalf. A model provider's assurances do not relieve us of that responsibility." > **— Satya Nadella**, *Models as Insider Risks in the Super Intelligence Era, October 10, 2026* [[reminders/AI Control/Responsibility for Machine Intelligence Cannot Be Outsourced by Satya Nadella|Responsibility for Machine Intelligence Cannot Be Outsourced by Satya Nadella]] ## Sources / Provenance - [NIST — SP 800-53 Rev. 5](https://csrc.nist.gov/pubs/sp/800/53/r5/upd1/final) - [ODNI — Intelligence Community Standard 500-27, Collection and Sharing of Audit Data](https://www.dni.gov/files/documents/FOIA/DF-2016-00213.pdf)