> ## Documentation Index
> Fetch the complete documentation index at: https://standard.aiuc-1.com/llms.txt
> Use this file to discover all available pages before exploring further.

# C001: Define AI risk taxonomy

export const InlineClock = ({city, timeZone}) => {
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    const id = setInterval(update, 1000);
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  return <div className="aiuc-footer-clock">
      <span className="aiuc-footer-clock-city">{city}</span>
      <span className="aiuc-footer-clock-time">{time}</span>
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};

Establish a risk taxonomy based on system capabilities and deployment context

<div className="aiuc-requirement-overview">
  <section className="aiuc-requirement-overview-section aiuc-requirement-overview-taxonomy">
    <div className="aiuc-requirement-overview-group">
      <div className="aiuc-requirement-overview-label">Keywords</div>

      <div className="aiuc-requirement-overview-pill-list">
        <span className="aiuc-requirement-overview-pill">Risk Taxonomy</span>
        <span className="aiuc-requirement-overview-pill">Severity Rating</span>
      </div>
    </div>
  </section>

  <section className="aiuc-requirement-overview-section aiuc-requirement-overview-details">
    <div className="aiuc-requirement-overview-detail">
      <div className="aiuc-requirement-overview-label">Application</div>
      <span className="aiuc-requirement-overview-pill">Mandatory</span>
    </div>

    <div className="aiuc-requirement-overview-detail">
      <div className="aiuc-requirement-overview-label">Frequency</div>
      <span className="aiuc-requirement-overview-pill">Every 12 months</span>
    </div>

    <div className="aiuc-requirement-overview-detail">
      <div className="aiuc-requirement-overview-label">Type</div>
      <span className="aiuc-requirement-overview-pill">Preventative</span>
    </div>

    <div className="aiuc-requirement-overview-detail">
      <div className="aiuc-requirement-overview-label">Capabilities</div>

      <div className="aiuc-requirement-overview-pill-list">
        <span className="aiuc-requirement-overview-pill">Universal</span>
      </div>
    </div>
  </section>

  <section className="aiuc-requirement-overview-section aiuc-requirement-overview-crosswalks">
    <div className="aiuc-requirement-overview-label">Crosswalks</div>

    <div className="aiuc-requirement-crosswalk-grid">
      <div className="aiuc-requirement-crosswalk-group">
        <div className="aiuc-requirement-crosswalk-heading">
          <span className="aiuc-requirement-crosswalk-title">EU AI Act</span> <span className="aiuc-help-marker aiuc-crosswalk-help-marker" data-tooltip="EU regulation classifies AI systems by risk levels (minimal, limited, high, unacceptable) with corresponding compliance obligations" tabIndex="0">?</span>
        </div>

        <div className="aiuc-requirement-crosswalk-rule" aria-hidden="true" />

        <div className="aiuc-requirement-crosswalk-items">
          <a href="/crosswalks/eu-ai-act" title="The EU AI Act requires a risk management system for high-risk AI systems. This system should be a continuous process throughout the AI's lifecycle, regularly r…">Article 9: Risk Management System</a>
        </div>
      </div>

      <div className="aiuc-requirement-crosswalk-group">
        <div className="aiuc-requirement-crosswalk-heading">
          <span className="aiuc-requirement-crosswalk-title">ISO 42001</span> <span className="aiuc-help-marker aiuc-crosswalk-help-marker" data-tooltip="International standard for AI management systems (AIMS) covering responsible AI development and deployment" tabIndex="0">?</span>
        </div>

        <div className="aiuc-requirement-crosswalk-rule" aria-hidden="true" />

        <div className="aiuc-requirement-crosswalk-items">
          <a href="/crosswalks/iso-42001" title="The organization shall establish a process to assess the potential consequences for individuals or groups of individuals, or both, and societies that can resul…">A.5.2: AI system impact assessment process</a>
          <a href="/crosswalks/iso-42001" title="The organization shall document the results of AI system impact assessments and retain results for a defined period.">A.5.3: Documentation of AI system impact assessments</a>
          <a href="/crosswalks/iso-42001" title="The organization shall assess and document the potential impacts of AI systems to individuals or groups of individuals throughout the system's life cycle.">A.5.4: Assessing AI system impact on individuals or groups of individuals</a>
          <a href="/crosswalks/iso-42001" title="The organization shall assess and document the potential societal impacts of their AI systems throughout their life cycle.">A.5.5: Assessing societal impacts of AI systems</a>
          <a href="/crosswalks/iso-42001" title="The organization shall determine external and internal issues relevant to the AI management system’s purpose and ability to achieve intended results.">4.1: Understanding the organization and its context</a>
          <a href="/crosswalks/iso-42001" title="The organization shall plan actions to address risks and opportunities, integrate them into processes, and evaluate their effectiveness.">6.1.1: Actions to address risks and opportunities — General</a>
          <a href="/crosswalks/iso-42001" title="The organization shall establish and maintain a process for AI risk assessment, including identification, analysis, and evaluation of risks.">6.1.2: AI risk assessment</a>
          <a href="/crosswalks/iso-42001" title="The organization shall establish and maintain a process for AI risk treatment, including selecting and implementing necessary controls.">6.1.3: AI risk treatment</a>
          <a href="/crosswalks/iso-42001" title="The organization shall conduct AI system impact assessments covering potential effects on individuals, groups, and society.">6.1.4: AI system impact assessment</a>
          <a href="/crosswalks/iso-42001" title="The organization shall perform AI risk assessments at planned intervals and when significant changes occur.">8.2: AI risk assessment</a>
          <a href="/crosswalks/iso-42001" title="The organization shall implement AI risk treatment plans and review them when assessments identify new or ineffective controls.">8.3: AI risk treatment</a>
          <a href="/crosswalks/iso-42001" title="The organization shall perform AI system impact assessments at planned intervals and when significant changes are proposed.">8.4: AI system impact assessment</a>
        </div>
      </div>

      <div className="aiuc-requirement-crosswalk-group">
        <div className="aiuc-requirement-crosswalk-heading">
          <span className="aiuc-requirement-crosswalk-title">NIST AI RMF</span> <span className="aiuc-help-marker aiuc-crosswalk-help-marker" data-tooltip="US government framework for managing AI risks throughout the AI lifecycle with four core functions: Govern, Map, Measure, Manage" tabIndex="0">?</span>
        </div>

        <div className="aiuc-requirement-crosswalk-rule" aria-hidden="true" />

        <div className="aiuc-requirement-crosswalk-items">
          <a href="/crosswalks/nist-ai-rmf" title="Processes and procedures are in place to determine the needed level of risk management activities based on the organization's risk tolerance.">GOVERN 1.3: Risk management processes</a>
          <a href="/crosswalks/nist-ai-rmf" title="The risk management process and its outcomes are established through transparent policies, procedures, and other controls based on organizational risk prioriti…">GOVERN 1.4: Risk management governance</a>
          <a href="/crosswalks/nist-ai-rmf" title="Organizational teams document the risks and potential impacts of the AI technology they design, develop, deploy, evaluate and use, and communicate about the im…">GOVERN 4.2: Risk documentation</a>
          <a href="/crosswalks/nist-ai-rmf" title="Policies and procedures are in place that address AI risks associated with third-party entities, including risks of infringement of a third party's intellectua…">GOVERN 6.1: Third-party risk policies</a>
          <a href="/crosswalks/nist-ai-rmf" title="Treatment of documented AI risks is prioritized based on impact, likelihood, or available resources or methods.">MANAGE 1.2: Risk prioritization</a>
          <a href="/crosswalks/nist-ai-rmf" title="Responses to the AI risks deemed high priority as identified by the Map function, are developed, planned, and documented. Risk response options can include mit…">MANAGE 1.3: Risk response planning</a>
          <a href="/crosswalks/nist-ai-rmf" title="Negative residual risks (defined as the sum of all unmitigated risks) to both downstream acquirers of AI systems and end users are documented.">MANAGE 1.4: Residual risk documentation</a>
          <a href="/crosswalks/nist-ai-rmf" title="Organizational risk tolerances are determined and documented.">MAP 1.5: Risk tolerance</a>
          <a href="/crosswalks/nist-ai-rmf" title="Likelihood and magnitude of each identified impact (both potentially beneficial and harmful) based on expected use, past uses of AI systems in similar contexts…">MAP 5.1: Impact assessment</a>
          <a href="/crosswalks/nist-ai-rmf" title="Approaches and metrics for measurement of AI risks enumerated during the Map function are selected for implementation starting with the most significant AI ris…">MEASURE 1.1: Risk metrics selection</a>
          <a href="/crosswalks/nist-ai-rmf" title="Privacy risk of the AI system – as identified in the MAP function – is examined and documented.">MEASURE 2.10: Privacy risk assessment</a>
          <a href="/crosswalks/nist-ai-rmf" title="Fairness and bias – as identified in the MAP function – is evaluated and results are documented.">MEASURE 2.11: Fairness and bias</a>
          <a href="/crosswalks/nist-ai-rmf" title="Approaches, personnel, and documentation are in place to regularly identify and track existing, unanticipated, and emergent AI risks based on factors such as i…">MEASURE 3.1: Emergent risk tracking</a>
        </div>
      </div>

      <div className="aiuc-requirement-crosswalk-group">
        <div className="aiuc-requirement-crosswalk-heading">
          <span className="aiuc-requirement-crosswalk-title">CSA AICM</span> <span className="aiuc-help-marker aiuc-crosswalk-help-marker" data-tooltip="Cloud Security Alliance’s AI Controls Matrix provides security controls framework specifically designed for AI/ML systems" tabIndex="0">?</span>
        </div>

        <div className="aiuc-requirement-crosswalk-rule" aria-hidden="true" />

        <div className="aiuc-requirement-crosswalk-items">
          <a href="/crosswalks/csa-aicm" title="Define and implement an Audit Management process aligned with global audting standards, to support audit planning, risk analysis, security control assessment,…">A\&A-05: Audit Management Process</a>
          <a href="/crosswalks/csa-aicm" title="Establish, document, approve, communicate, apply, evaluate and maintain a risk-based corrective action plan to remediate audit findings, regularly review and r…">A\&A-06: Remediation</a>
          <a href="/crosswalks/csa-aicm" title="Determine the impact of business disruptions and risks to establish criteria for developing business continuity and operational resilience strategies and capab…">BCR-02: Risk Assessment and Impact Analysis</a>
          <a href="/crosswalks/csa-aicm" title="Establish and maintain an encryption and key management risk programthat includes provisions for risk assessment, risk treatment, risk context,monitoring, and…">CEK-07: Encryption Risk Management</a>
          <a href="/crosswalks/csa-aicm" title="Conduct a Data Protection Impact Assessment (DPIA) to evaluate the origin, nature, particularity and severity of the risks upon the processing of personal data…">DSP-09: Data Protection Impact Assessment</a>
          <a href="/crosswalks/csa-aicm" title="Establish and maintain a formal, documented, and leadership-sponsored AI Risk Management (AIRM) program that includes policies and procedures for identificatio…">GRC-02: Risk Management Program</a>
          <a href="/crosswalks/csa-aicm" title="Perform a risk-based evaluation of the model and model serving infrastructure for model failure.Define and implement measures to mitigate model and model servi…">MDS-11: Model Failure</a>
          <a href="/crosswalks/csa-aicm" title="Implement a change management procedure to manage the risks associated with applying changes to assets owned, controlled or used by the organization.">CCC-03: Change Management Technology</a>
          <a href="/crosswalks/csa-aicm" title="Establish a process to evaluate risk associated with open models. Periodically review these risk factors, and implement a process to monitor and mitigate any d…">MDS-12: Open Model Risk Assessment</a>
        </div>
      </div>

      <div className="aiuc-requirement-crosswalk-group">
        <div className="aiuc-requirement-crosswalk-heading">
          <span className="aiuc-requirement-crosswalk-title">IBM AI Risk Atlas</span> <span className="aiuc-help-marker aiuc-crosswalk-help-marker" data-tooltip="Comprehensive taxonomy of risks associated with ML models, GenAI, and AI Agents from IBM Research" tabIndex="0">?</span>
        </div>

        <div className="aiuc-requirement-crosswalk-rule" aria-hidden="true" />

        <div className="aiuc-requirement-crosswalk-items">
          <a href="/crosswalks/ibm-ai-risk-atlas" title="Generative AI models might be intentionally used to imitate people through deepfakes by using video, images, audio, or other modalities without their consent.">IBM 67: Output - Nonconsensual use</a>
          <a href="/crosswalks/ibm-ai-risk-atlas" title="Improper usage occurs when a model is used for a purpose that it was not originally designed for.">IBM 69: Output - Improper usage</a>
          <a href="/crosswalks/ibm-ai-risk-atlas" title="Since foundation models can be used for many purposes, a model's intended use is important for defining the relevant risks of that model. As the use changes, t…">IBM 83: Non-Technical - Incomplete usage definition</a>
          <a href="/crosswalks/ibm-ai-risk-atlas" title="Testing is unrepresentative when the test inputs are mismatched with the inputs that are expected during deployment.">IBM 84: Non-Technical - Unrepresentative risk testing</a>
          <a href="/crosswalks/ibm-ai-risk-atlas" title="A metric selected to measure or track a risk is incorrectly selected, incompletely measuring the risk, or measuring the wrong risk for the given context.">IBM 85: Non-Technical - Incorrect risk testing</a>
          <a href="/crosswalks/ibm-ai-risk-atlas" title="AI model risks are socio-technical, so their testing needs input from a broad set of disciplines and diverse testing practices.">IBM 86: Non-Technical - Lack of testing diversity</a>
        </div>
      </div>

      <div className="aiuc-requirement-crosswalk-group">
        <div className="aiuc-requirement-crosswalk-heading">
          <span className="aiuc-requirement-crosswalk-title">CO AI Act</span> <span className="aiuc-help-marker aiuc-crosswalk-help-marker" data-tooltip="Colorado AI Act requires developers and deployers of high-risk AI systems to use reasonable care to protect consumers from algorithmic discrimination" tabIndex="0">?</span>
        </div>

        <div className="aiuc-requirement-crosswalk-rule" aria-hidden="true" />

        <div className="aiuc-requirement-crosswalk-items">
          <a href="/crosswalks/co-ai-act" title="Imposes a duty of reasonable care on developers and requires documentation, public disclosure, and reporting of known algorithmic discrimination risks.">6-1-1702: Developer Duties</a>
          <a href="/crosswalks/co-ai-act" title="Imposes a duty of reasonable care on deployers and requires a risk management program, impact assessments, consumer notifications, and public disclosures.">6-1-1703: Deployer Duties</a>
        </div>
      </div>

      <div className="aiuc-requirement-crosswalk-group">
        <div className="aiuc-requirement-crosswalk-heading">
          <span className="aiuc-requirement-crosswalk-title">CA SB 53</span> <span className="aiuc-help-marker aiuc-crosswalk-help-marker" data-tooltip="California Senate Bill 53 establishes safety requirements for frontier AI models including shutdown capabilities and safety testing" tabIndex="0">?</span>
        </div>

        <div className="aiuc-requirement-crosswalk-rule" aria-hidden="true" />

        <div className="aiuc-requirement-crosswalk-items">
          <a href="/crosswalks/ca-sb-53" title="Requires large frontier developers to publish a Frontier AI Framework and transparency reports, and to submit quarterly catastrophic risk assessments to OES.">22757.12: Transparency & Reporting Obligations</a>
        </div>
      </div>
    </div>
  </section>
</div>

<section className="aiuc-requirement-control-evidence">
  <div className="aiuc-requirement-control-evidence-headings">
    <h2>Control activities</h2>
    <h2>Typical evidence</h2>
  </div>

  <div className="aiuc-requirement-control-evidence-group">
    <div className="aiuc-requirement-control-evidence-label">
      <span>Should include</span> <span className="aiuc-help-marker" data-tooltip="Organizations must demonstrate core controls to meet the requirement. Auditors may accept alternative implementations that achieve equivalent outcomes." tabIndex="0">?</span>
    </div>

    <div className="aiuc-requirement-control-evidence-row">
      <div className="aiuc-requirement-card aiuc-requirement-control-card">
        <div className="aiuc-requirement-control-item">
          <span className="aiuc-requirement-control-bullet" aria-hidden="true" />

          <p><strong>Defining risk categories with severity levels and examples based on industry and deployment context.</strong> For example, classifying harmful outputs such as distressed outputs, angry responses, high-risk advice, offensive content, bias, and deception, identifying other high-risk use cases such as safety-critical instructions, legal recommendations, financial advice.</p>
        </div>

        <div className="aiuc-requirement-control-item">
          <span className="aiuc-requirement-control-bullet" aria-hidden="true" />

          <p><strong>Aligning risk taxonomy with external frameworks and standards.</strong></p>
        </div>

        <div className="aiuc-requirement-control-item">
          <span className="aiuc-requirement-control-bullet" aria-hidden="true" />

          <p><strong>Establishing severity grading appropriate to organizational context and risk tolerance.</strong> For example, implementing consistent scoring methodology across risk categories, defining thresholds for flagging and human review.</p>
        </div>
      </div>

      <div className="aiuc-requirement-card aiuc-requirement-evidence-card">
        <div className="aiuc-requirement-evidence-title">C001.1 Documentation: AI risk taxonomy</div>
        <p>Internal policy document, risk framework, or taxonomy defining AI risk categories with severity levels and examples specific to deployment context. Example taxonomies to draw upon include NIST AI RMF functions, EU AI Act article 9, ISO42001 controls.</p>

        <div className="aiuc-requirement-evidence-meta">
          <div className="aiuc-requirement-evidence-meta-group">
            <div className="aiuc-requirement-evidence-meta-label">Category</div>
            <a href="/evidence/operational-practices">Operational Practices</a>
          </div>

          <div className="aiuc-requirement-evidence-meta-group">
            <div className="aiuc-requirement-evidence-meta-label">Typical location</div>

            <div className="aiuc-requirement-evidence-pill-list">
              <span className="aiuc-requirement-evidence-pill">Internal policies</span>
            </div>
          </div>

          <div className="aiuc-requirement-evidence-meta-group">
            <div className="aiuc-requirement-evidence-meta-label">Capabilities</div>

            <div className="aiuc-requirement-evidence-pill-list">
              <span className="aiuc-requirement-evidence-pill">Universal</span>
            </div>
          </div>
        </div>
      </div>
    </div>

    <div className="aiuc-requirement-control-evidence-row">
      <div className="aiuc-requirement-card aiuc-requirement-control-card">
        <div className="aiuc-requirement-control-item">
          <span className="aiuc-requirement-control-bullet" aria-hidden="true" />

          <p><strong>Maintaining taxonomy currency with documented change management.</strong> For example, updating based on emerging threats or incidents.</p>
        </div>
      </div>

      <div className="aiuc-requirement-card aiuc-requirement-evidence-card">
        <div className="aiuc-requirement-evidence-title">C001.2 Documentation: Risk taxonomy reviews</div>
        <p>Meeting notes, change log, or review documentation showing annual reviews of the risk taxonomy. Could include review dates, participants, decisions made (categories added/removed/modified, threshold adjustments), rationale for changes, approvals records, and version history showing taxonomy updates over time with timestamps. Can be standalone or part of broader internal audit/review or change management procedures.</p>

        <div className="aiuc-requirement-evidence-meta">
          <div className="aiuc-requirement-evidence-meta-group">
            <div className="aiuc-requirement-evidence-meta-label">Category</div>
            <a href="/evidence/operational-practices">Operational Practices</a>
          </div>

          <div className="aiuc-requirement-evidence-meta-group">
            <div className="aiuc-requirement-evidence-meta-label">Typical location</div>

            <div className="aiuc-requirement-evidence-pill-list">
              <span className="aiuc-requirement-evidence-pill">Internal processes</span>
            </div>
          </div>

          <div className="aiuc-requirement-evidence-meta-group">
            <div className="aiuc-requirement-evidence-meta-label">Capabilities</div>

            <div className="aiuc-requirement-evidence-pill-list">
              <span className="aiuc-requirement-evidence-pill">Universal</span>
            </div>
          </div>
        </div>
      </div>
    </div>
  </div>

  <p className="aiuc-requirement-alternative-evidence">Organizations can submit alternative evidence demonstrating how they meet the requirement.</p>
</section>

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