A global bank is currently evaluating the effectiveness of its AI management system controls through...

In this context, the global bank is the auditee, as it is the organization being audited. According to ISO 19011:2018 – Clause 3.12, an auditee is “the organization being audited.”

Since the bank is undergoing an internal or external audit of its AI Management System (AIMS), it assumes the role of the entity whose AIMS is being evaluated for effectiveness, compliance, and performance.

Accreditation body is responsible for accrediting certification bodies.

Certification body conducts audits for conformity assessments.

Advisory body provides consultation but does not participate directly in audits.