SOC 2 + AIUC-1: Exploring the Future of AI Assurance

Rajiv Dattani is Co-founder of the Artificial Intelligence Underwriting Company. He previously served as COO of METR, which evaluates Anthropic and OpenAI’s models for safety and security before deployment. Before that, he spent 10 years as a Partner with McKinsey & Company in the firm’s insurance practice.

Sean Linton is an audit partner in the Dallas office of EisnerAmper providing technology assurance services. He focuses on System and Organization Controls (SOC) examinations, risk assessments, and information systems advising and strategy, and brings deep experience across multiple audit disciplines. Sean has served organizations from across industries, from small investment firms to large international corporations. As a SOC auditor, he helps clients devise and execute audit strategies to meet myriad compliance and regulatory requirements related to data security and system integrity. Sean has led international audits in the UK, France, Hong Kong, India, and Taiwan, performing much of the fieldwork abroad. These engagements have made him well versed in international reporting and compliance frameworks, in addition to his detailed knowledge of US reporting guidance and regulations. A member of the American Institute of Certified Public Accountants (AICPA), Sean serves on the Assurance Services Executive Committee and the SOC 2 Task Force. He is also active in peer review, serving as a SOC subject matter expert, enhanced oversight reviewer, and consultant to various state peer review boards. Sean lives in Fort Worth, Texas, with his wife and four children.

Amy Pawlicki is VP – Assurance and Advisory Innovation for the American Institute of CPAs (AICPA). Ms. Pawlicki leads the efforts of the AICPA Assurance Services Executive Committee (ASEC), which is focused on providing thought leadership to identify and prioritize emerging trends and market needs for assurance and related services, and on the development of those services. ASEC works closely with the AICPA Auditing Standards Board to develop assurance services for emerging subject matter areas such as cybersecurity, sustainability and artificial intelligence, and to explore audit innovation through new techniques and approaches that leverage data analytics and technology. Ms. Pawlicki is also currently leading efforts to develop the Dynamic Assurance Solution (DAS), a transformative new audit methodology brought to life through an integrated, data-driven, cloud-based technology platform. This project is a core element of the broader efforts of AICPA to evolve auditing in the future. Before joining the AICPA, Ms. Pawlicki was a Principal of New Business Development with the Timken Company, an international manufacturer of bearings and steel. Her responsibilities included the development and maintenance of a global strategic plan for her business segment, as well as the management of a portfolio of growth projects. She developed financial models and wrote business plans for various projects and affiliations, and acted as project manager for selected ventures. Ms. Pawlicki graduated Magna Cum Laude from Middlebury College in 1996 with a Bachelor of Arts degree in International Politics & Economics and French. She has since earned a Master of International Management from Thunderbird, The American Graduate School of International Management, and a Master of Business Administration from the Case Western Reserve University Weatherhead School of Management.