Beyond SOC 2 - How AI is shaping the future of assurance
In Part 2 of this two-part Building Confidence podcast series, Grace Allan is joined again by Tom Collins, Partner in KPMG UK’s Controls Assurance team, to explore how assurance reporting is evolving in response to the growing impact of AI. Building on the fundamentals covered in Part 1 , they discuss how organisations are beginning to think about AI within their control environments, and what this means for the future of SOC reporting. The conversation explores the emergence of SOC 2+, including how assurance is expanding to cover AI governance, controls and broader stakeholder expectations. They also discuss how organisations can prepare — from understanding AI-related risks and integrating them into risk frameworks, to leveraging approaches such as KPMG’s Trusted AI framework. With practical insights from real-world engagements, this episode highlights how organisations can position themselves for the next phase of assurance, where technology, innovation and trust are increasingly interconnected.











