SECAI Core · phase 9 of 15

Accounting

Tracking authorized usage of a resource or use of rights by a subject and alerting when unauthorized use is detected or attempted.

The Explain card

Plain English
Accounting is tracking the authorised usage of a resource or the exercise of rights by a subject, and raising an alert when unauthorised use is detected or attempted.
Example
An AI platform records every model call with the user, timestamp, tokens consumed and data sources accessed. When an account starts querying the HR retrieval index at 3 a.m. despite having no HR role, the accounting system flags it.
Why it matters
Authentication proves who you are, authorisation decides what you may do, and accounting proves what you actually did. Without it, AI misuse leaves no trail to investigate.
Hook
The third A in AAA: the one that keeps the receipts.

Where it sits in the deck

Phase 9: Roles, Teams, and Organisational Accountability

Governance frameworks are executed by people — introduce the human roles and organisational structures responsible for building, operating, and auditing AI systems.