The G3 Standard defines governance expectations for financial integrity, risk oversight, and the responsible adoption of AI-enabled systems. It establishes the board and institutional controls required to ensure that financial reporting, assurance mechanisms, data governance, and algorithmic accountability operate under clear authority, documented controls, and independent oversight.
The G3 Standard establishes governance expectations for financial integrity, risk oversight, and the responsible adoption of AI-enabled systems. It defines the minimum governance controls required to ensure that financial reporting, assurance activities, and AI-enabled decision systems operate under clear authority, documented policies, and effective independent challenge.
This standard applies to organisations of all sizes and sectors, including regulated and high-impact entities where financial reporting, assurance, and algorithmic systems have material consequences. G3 is designed to be globally applicable and compatible with legal and regulatory requirements, while providing a consistent governance reference framework across jurisdictions.
G3 does not prescribe technical implementation methods or specific technology architectures. It focuses on governance: the roles, controls, evidence requirements, and accountability mechanisms necessary to ensure financial and AI-related systems are designed, operated, monitored, and reviewed in a manner that is ethical, transparent, resilient, and defensible.
Establishes governance expectations for the integrity, completeness, and accountability of financial reporting. Requires clear ownership, appropriate board oversight, and documented controls supporting the preparation, approval, and disclosure of financial information.
Defines the assurance architecture required to support confidence in financial statements and related disclosures. Includes internal audit, external assurance coordination, audit committee effectiveness, and the maintenance of independent challenge across material reporting and control areas.
Requires governance of financial risk exposures, capital allocation, liquidity resilience, and the control environment. Boards and institutions must ensure risk appetite is defined, monitored, and supported by effective controls, escalation mechanisms, and evidence-based reporting.
Establishes expectations for the governance of data assets supporting financial and AI-enabled systems, including confidentiality, integrity, availability, and traceability. Requires documented data ownership, retention, access controls, and mechanisms to preserve record integrity.
Defines governance requirements for AI-enabled decision systems, including clear accountability for model use, limitations, validation, and monitoring. Boards must ensure that algorithmic systems are explainable where required, assessed for bias and material impacts, and subject to documented oversight.
Requires governance arrangements that ensure AI and financial systems operate in alignment with applicable legal, regulatory, and ethical expectations. Includes incident escalation, remediation protocols, stakeholder accountability, and mechanisms to manage breaches, failures, and material governance events.
The full G3 Standard sets out governance requirements for financial integrity, assurance architecture, data governance, and accountable oversight of AI-enabled systems. Access to the complete standard enables organisations to assess governance maturity in high-impact financial and algorithmic domains, align controls with internationally recognised principles, and prepare for independent pre-assessment and certification under the IGSB framework.
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