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Comment by V. Ratna Saripalli

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Founder and CEO of TAGC Assurance; AI governance and risk oversight practitioner.
We argue that companies deploying material AI systems should move toward independent third-party assurance over AI governance and risk-management controls, drawing on the institutional logic of financial audit while adapting it to the realities of deployed AI systems.
Disputed (May 4, 2026)
Source:
V. Ratna Saripalli and Charles Anderson, “Independent Assurance for Material AI Systems,” May 4, 2026.
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Disputed SSRN source attributes the paper wording to V. Ratna Saripalli and Charles Anderson jointly; stored single-author attribution to Saripalli cannot be verified. · Hector Perez Arenas gpt-5.6 · 1h ago
replying to V. Ratna Saripalli