AIACTAUDIT.PL / EU AI ACT COMPLIANCE
COMPLIANCE AUDIT REPORT · v1.0

EU AI Act
Compliance Audit

Annex III risk classification, Article-level gap analysis, and remediation roadmap for high-risk AI systems under Regulation (EU) 2024/1689.
CONFIDENTIAL · CLIENT PROPERTY SAMPLE REPORT · ILLUSTRATIVE ONLY
Prepared for
Acme HR-Tech GmbH
Berlin, Germany · HRB ████ (redacted)
Prepared by
aiactaudit.pl
Piotr Reder · Málaga, Spain · piotr@pricora.eu
Report ID
AIAA-2026-04-EXAMPLE
Version · Date
v1.0 · 15 April 2026
Scope
3 production AI systems
Classification
Confidential
00

Contents & Engagement Context

Contents

1. Executive Summaryp. 3
2. AI System Inventoryp. 4
3. Annex III Classificationp. 5
4. Severity-Ranked Findingsp. 6–8
5. Remediation Roadmapp. 9
6. Annex IV Documentation Checklistp. 10
7. Recommended Next Stepsp. 10
8. Legal Disclaimer & Methodologyp. 11
9. Appendix A — Glossaryp. 12

Engagement Snapshot

ClientAcme HR-Tech GmbH
HQBerlin, Germany
Employees35
Founded2023 (Series A, €4M raised)
ProductSaaS recruitment platform — CV ranking, candidate chatbot, interview transcription
Customers~80 mid-market German employers (B2B SaaS)
EU candidates in pipeline~12,000 active at any time
Audit window26 March – 14 April 2026
Audit basisRegulation (EU) 2024/1689 ("AI Act"), full text + Annex III

Why this audit matters now

High-risk AI obligations under the AI Act enter into application on 2 August 2026 (Art. 113). Acme operates AI systems that fall under Annex III #4 (employment, workers' management, access to self-employment), placing the CV ranking engine and the interview summarisation system squarely in the high-risk regime. The chatbot triggers transparency obligations under Art. 50. This audit identifies the obligations Acme must meet, the current gap, and a phased path to readiness.

01

Executive Summary

Verdict. Acme HR-Tech GmbH operates two systems classified as high-risk under Annex III #4 (CV ranking engine; interview transcription & summary) and one system subject to Art. 50 transparency obligations (candidate chatbot). The current state shows material gaps against the Art. 9–15 high-risk obligations — most critically, no documented human-in-the-loop on automated rejections. None of the gaps appear structural; all are remediable on a realistic timeline before the 2 August 2026 application date.

Headline risk. The CV ranking engine produces a fit score that is, in practice, used by Acme’s customers to filter candidates without a documented human review step before rejection. Combined with insufficient bias testing on the training corpus and an incomplete Annex IV technical file, this is the single largest exposure in scope. Under Art. 99(4), violations of Art. 9, 10, 13, 14 or 15 obligations carry administrative fines of up to €15M or 3% of total worldwide annual turnover, whichever is higher.

Recommended path. Implement a four-phase roadmap (Sec. 5) that closes the Critical and High findings before July 2026, leaving June–July as a verification buffer ahead of the 2 August enforcement date. Estimated internal effort: ~1.5 FTE-months across engineering, product, and a designated AI compliance owner.

Findings by severity

1
Critical
2
High
3
Medium
2
Low

Top three priorities

  1. Establish human oversight on CV ranking rejections (Art. 14). Document the workflow, train customer admins, and gate automated rejections behind a human reviewer.
  2. Implement Art. 50 transparency on the candidate chatbot. Disclose AI nature at first interaction; log disclosure events.
  3. Open the Annex IV technical file (Art. 11). Begin populating data governance (Art. 10), record-keeping (Art. 12) and risk management (Art. 9) documentation in parallel.

Regulatory uncertainty — Digital Omnibus

As of the audit date, the European Commission’s Digital Omnibus package may modify implementation timelines and certain obligations for AI Act and adjacent EU digital law. This report assumes the published text of Regulation (EU) 2024/1689 and the 2 August 2026 application date for high-risk obligations under Art. 113. Acme should track Omnibus developments and adjust the roadmap if formally adopted changes alter scope.

02

AI System Inventory

The following three production AI systems are in scope. Inventory was reconstructed from architecture diagrams, customer-facing documentation, vendor contracts, and engineering interviews.

System Purpose Model / Vendor Data inputs User-facing? Decision type
S-01 — CV Ranking Engine Produces a 0–100 “fit score” per candidate, per open role, ranking the pipeline for customer recruiters. Fine-tuned Llama 3.1 70B (in-house). Trained on ~1.4M parsed resumes + customer hire/no-hire labels (2024–2025). Parsed CV text; job description embedding; customer-supplied job criteria. Indirect (via Acme customer admins). Decision-support; in practice used as automated filter below score thresholds set per customer.
S-02 — Candidate Chatbot Answers candidate FAQs about open roles, working conditions, and benefits; books interview slots into Google Calendar. OpenAI GPT-4 via API. RAG over Acme customer’s public job posting corpus + a per-customer FAQ. Candidate free-text questions; URL of role; previously surfaced FAQs. Yes — direct chat with the EU candidate. Conversational + scheduling. No hire/reject decision.
S-03 — Interview Transcription & Summary Transcribes recorded video interviews and generates a structured summary (strengths, weaknesses, fit indicators) consumed by hiring managers. OpenAI Whisper (transcription) + GPT-4 (summarisation, prompt-templated). Audio of consented interview; job description; scoring rubric. Indirect (output read by hiring manager). Decision-support feeding hire/no-hire judgement.

Out of scope

Provider vs. deployer status

Acme is the provider of all three systems (S-01 to S-03), as it places them on the EU market under its own brand. Acme’s 80 mid-market customers act as deployers. Provider obligations under Chapter III are therefore the dominant regime in this report; deployer obligations (Art. 26) are referenced where relevant for downstream contractual posture.

03

Annex III Classification

Each in-scope system was mapped against Annex III of Regulation (EU) 2024/1689 and against the transparency duties of Art. 50. Classifications reference the Annex III area, the relevant Article(s) under Chapter III, and the proposed risk tier.

System Annex III area Risk tier Reasoning
S-01
CV Ranking
Annex III, point 4(a) — AI systems intended to be used for the recruitment or selection of natural persons, in particular to place targeted job advertisements, to analyse and filter job applications, and to evaluate candidates. HIGH-RISK The system is used “in particular to analyse and filter job applications” in the precise wording of Annex III #4(a). It is a safety-component-equivalent for an Annex III area, so Art. 6(2) places it in the high-risk regime. Provider obligations under Art. 9 (risk management), Art. 10 (data governance), Art. 11 (technical documentation), Art. 13 (transparency to deployers), Art. 14 (human oversight), and Art. 15 (accuracy, robustness, cybersecurity) all apply. The Art. 6(3) high-risk derogation is not credibly available because the system materially influences the outcome (filtering/ranking), failing the “does not materially influence” condition.
S-02
Candidate Chatbot
Not an Annex III system. Triggers Art. 50(1) — transparency obligations for providers of AI systems intended to interact directly with natural persons. LIMITED-RISK The chatbot does not itself decide, filter, or score candidates. It is a conversational interface and a scheduling tool. It therefore falls outside Annex III #4(a)’s “analyse and filter” scope. However, because it interacts directly with a natural person (the candidate), Art. 50(1) requires the provider to ensure the candidate is informed they are interacting with an AI system, in a clear and distinguishable manner, no later than the first interaction.
S-03
Interview Summary
Annex III, point 4(a) — evaluation of candidates in the recruitment process, by way of a structured summary that drives hire/no-hire judgement. HIGH-RISK Although the system frames itself as a “summary tool,” in practice its output influences a candidate-evaluation decision under Annex III #4(a). The full Art. 9–15 high-risk stack applies. Whisper’s known accent/dialect performance variance creates a foreseeable Art. 10(2)(g) data-quality concern (representativeness across the EU candidate population) and an Art. 15 accuracy obligation. Art. 50(2) (synthetic content marking) does not apply here because the output is consumed internally by the hiring manager rather than published.

GPAI model dependency — Chapter V

S-02 and S-03 rely on GPT-4 and Whisper (third-party general-purpose AI). Under Chapter V, GPAI provider obligations sit with the upstream provider (OpenAI). However, when Acme integrates these models into a high-risk AI system (S-03), Acme remains the provider of the high-risk system and bears Art. 9–15 obligations end-to-end. Vendor compliance documentation should be retained as part of the Annex IV file (see Sec. 6).

04

Severity-Ranked Findings

Eight findings were identified across the three in-scope systems. Severity reflects regulatory exposure, not engineering complexity. Penalty figures are drawn from Art. 99 and represent statutory maxima; actual fines depend on national supervisory authority discretion, the criteria in Art. 99(7), and Acme’s remediation posture at the time of any enforcement.

Critical

F-01 · No documented human oversight on CV ranking rejections

S-01
System: S-01 CV Ranking Engine Reference: Art. 14 (human oversight); Art. 9 (risk management)

Customer admins routinely configure score thresholds below which candidates are auto-archived without a human reviewer touching the record. The current product UI does not require, log, or enforce a human-in-the-loop step for these rejections, and Acme’s deployer guidance does not specify minimum oversight measures. Art. 14(1) requires high-risk AI systems to be designed and developed in such a way that they can be effectively overseen by natural persons during the period in which the system is in use. Art. 14(4) requires the human overseer to be able to interpret outputs, decide not to use them, and intervene or override. Today, neither the product nor the customer workflow guarantees this for negative outcomes.

Penalty exposure (Art. 99(4)): up to €15M or 3% of worldwide annual turnover — high-risk obligations breach
High

F-02 · Candidate chatbot does not disclose AI nature at first interaction

S-02
System: S-02 Candidate Chatbot Reference: Art. 50(1) (transparency — AI-interaction disclosure)

The chatbot opens with a generic greeting (“Hi, I can help you find roles at <Customer>”) and does not state, in clear and distinguishable language, that the candidate is interacting with an AI system. Art. 50(1) requires providers of AI systems intended to interact directly with natural persons to ensure that those persons are informed of the AI nature of the interaction unless this is obvious from the context to a reasonably well-informed user. In a careers-page context this disclosure is not implied; it must be explicit and made by the time of the first interaction.

Penalty exposure (Art. 99(4)): up to €15M or 3% of worldwide annual turnover — transparency obligation breach
High

F-03 · Annex IV technical documentation incomplete for high-risk systems

S-01, S-03
System: S-01 CV Ranking; S-03 Interview Summary Reference: Art. 11 + Annex IV (technical documentation)

Acme maintains an internal model card for S-01 and a one-page architecture note for S-03, but neither document covers the elements required by Annex IV: the general description and intended purpose, the development methodology, system architecture and data sheets (Annex IV(2)), monitoring and control measures (Annex IV(3)), risk management documentation (Annex IV(5)), and post-market monitoring plan (Annex IV(8)). The technical documentation must be drawn up before the system is placed on the market or put into service and kept up to date (Art. 11(1)).

Penalty exposure (Art. 99(4)): up to €15M or 3% of worldwide annual turnover — high-risk obligations breach
Medium

F-04 · Bias / data-quality testing on training corpus not formally documented

S-01
System: S-01 CV Ranking Engine Reference: Art. 10(2)(f), 10(2)(g), 10(3) (data governance, examination for bias, representativeness)

Acme has run internal demographic-parity checks on a 5,000-row sample but has not formalised the data governance and examination procedures required by Art. 10(2). Specifically, Art. 10(2)(f) and 10(2)(g) require examination in view of possible biases that are likely to affect health and safety of persons, have a negative impact on fundamental rights, or lead to discrimination prohibited under Union law, and an evaluation of the relevance, representativeness and, where applicable, statistical properties of the data sets. Today these checks exist as ad-hoc notebooks rather than a repeatable process tied to the technical file.

Penalty exposure (Art. 99(4)): up to €15M or 3% of worldwide annual turnover — high-risk obligations breach
04

Severity-Ranked Findings (continued)

Medium

F-05 · No post-market monitoring plan for high-risk systems

S-01, S-03
System: S-01 CV Ranking; S-03 Interview Summary Reference: Art. 72 (post-market monitoring)

Acme has product analytics (DAU, error rates) but no plan that meets Art. 72(1)’s requirements: a post-market monitoring system that systematically and actively collects, documents and analyses relevant data provided by deployers or collected through other sources on the performance of the high-risk system throughout its lifetime, and allows the provider to evaluate continuous compliance with the requirements of Section 2 of Chapter III. The plan must be part of the Annex IV file (Annex IV(8)).

Penalty exposure (Art. 99(4)): up to €15M or 3% of worldwide annual turnover — high-risk obligations breach
Medium

F-06 · Logging of system events not designed for traceability

S-01, S-03
System: S-01 CV Ranking; S-03 Interview Summary Reference: Art. 12 (record-keeping); Art. 13 (transparency to deployers)

Application logs record latency and errors but do not record the inputs that produced a particular score, the scoring outputs, the model version, or the configuration thresholds in effect at the time of decision. Art. 12(1) requires that high-risk systems technically allow for the automatic recording of events (logs) over the lifetime of the system, to a degree appropriate to the intended purpose. Without traceable logs the deployer instructions required under Art. 13 cannot be fully delivered, because deployers cannot reconstruct decisions on demand.

Penalty exposure (Art. 99(4)): up to €15M or 3% of worldwide annual turnover — high-risk obligations breach
Low

F-07 · Whisper accent / language coverage not formally measured for EU candidate population

S-03
System: S-03 Interview Summary Reference: Art. 15 (accuracy, robustness); Art. 10(2)(g) (representativeness)

Acme’s 80 customers operate primarily in DACH but also recruit cross-border across the EU. Whisper’s published per-language word-error rates are uneven across EU languages and accents. Acme has not benchmarked S-03 against the actual language distribution of its candidate base. Art. 15(1) requires high-risk systems to be designed and developed to achieve an appropriate level of accuracy, robustness and cybersecurity, and to perform consistently in those respects throughout their lifecycle. Closing this gap is comparatively cheap and demonstrates good faith.

Penalty exposure: indirect — contributes to Art. 15 breach risk if unaddressed
Low

F-08 · Vendor (sub-provider) compliance evidence not centralised

S-02, S-03
System: S-02 Candidate Chatbot; S-03 Interview Summary Reference: Art. 11 (technical documentation); Chapter V (GPAI obligations — upstream)

Acme integrates GPT-4 and Whisper via API but does not retain a structured file of OpenAI’s published model documentation, DPA, and security attestations as part of its own technical file. While GPAI obligations under Chapter V sit with OpenAI, Acme remains the provider of the integrated high-risk system (S-03) and is expected to evidence the upstream posture in its Annex IV documentation. This is a documentation hygiene gap, not a substantive compliance failure.

Penalty exposure (Art. 99(5)): up to €7.5M or 1% of worldwide annual turnover — supply of incorrect, incomplete or misleading information to authorities

How penalty exposure was framed

All figures cite the statutory ceilings in Art. 99 of Regulation (EU) 2024/1689. Art. 99(3) sets a higher tier (€35M or 7%) for breaches of Art. 5 prohibitions; none of Acme’s systems implicate Art. 5. Art. 99(4) is the relevant tier for the high-risk and transparency obligations identified above (€15M or 3%). Art. 99(5) (€7.5M or 1%) applies to supply of incorrect information to notified bodies or competent authorities, which is the relevant ceiling for documentation-only findings. National supervisory authorities apply Art. 99(7) factors when calibrating actual fines.

05

Remediation Roadmap

Roadmap is sequenced to close Critical and High findings before July 2026, leaving June–July as a verification buffer ahead of the 2 August 2026 application date for high-risk obligations under Art. 113. Effort estimates assume a 35-person company with one designated AI compliance owner working with an existing engineering team. Timeline is realistic but tight; if Digital Omnibus pushes the deadline, Acme should reinvest the slack into stronger evidence rather than slowing down.

Phase 1 — Stop the bleed (Critical)Apr 21 → May 19, 2026 · 4 weeks
ActionAddressesOwnerDependencies
Ship UI gate: customer admins must explicitly review or delegate review on any candidate auto-rejected by score threshold. Log every override.F-01Product + EngineeringNone
Update deployer instructions (Art. 13) with mandatory human-oversight workflow; push to all 80 customers with sign-off.F-01Customer Success + Compliance OwnerUI gate live
Add “You are chatting with an AI assistant” first-message banner + persistent label on chatbot.F-02EngineeringNone
Phase 2 — Build the technical file (High)May 20 → Jun 30, 2026 · 6 weeks
ActionAddressesOwnerDependencies
Open Annex IV technical file for S-01 and S-03; populate sections 1–8 (description, development, monitoring, performance metrics, risk management, change-control, harmonised standards, post-market plan).F-03Compliance Owner + Engineering LeadNone
Formalise data governance procedure (Art. 10): data sourcing, labelling, bias examination, representativeness statement. Re-run examination on full training corpus, not 5k sample.F-04ML teamTech file structure (above)
Design and ship traceability logging: input hash, model version, score, threshold, deployer ID, decision timestamp. 6-month retention minimum.F-06EngineeringNone
Phase 3 — Continuous compliance (Medium)Jul 1 → Jul 28, 2026 · 4 weeks
ActionAddressesOwnerDependencies
Stand up post-market monitoring plan (Art. 72): KPIs, drift detection, customer feedback channel, incident triage, quarterly review cadence.F-05Compliance Owner + ML teamLogging from Phase 2
Benchmark S-03 transcription accuracy against actual EU candidate language distribution; document representativeness gaps + mitigations.F-07ML teamNone
Centralise vendor compliance evidence (OpenAI model docs, DPA, security attestations) as part of Annex IV.F-08Compliance OwnerNone
Phase 4 — Verification & readinessJul 29 → Aug 1, 2026 · 4 days (verification buffer)
ActionAddressesOwnerDependencies
Internal walkthrough of Annex IV file against Art. 11 checklist; gap-close any open items.AllCompliance OwnerPhases 1–3 complete
External legal review by qualified EU AI Act counsel (strongly recommended before Acme issues a Declaration of Conformity).AllExternal counselTech file finalised
Tabletop exercise: simulate a supervisory authority data request; measure time-to-respond.F-05, F-06Compliance Owner + EngineeringLogging + monitoring live
06

Annex IV Documentation Checklist

Art. 11 requires that the technical documentation of a high-risk AI system be drawn up before the system is placed on the market or put into service, kept up to date, and contain at least the elements set out in Annex IV. The following minimum file structure is recommended for S-01 and S-03.

Annex IVRequired contentAcme deliverable
1General description, intended purpose, deployer instructions.System fact sheet, intended-purpose statement, link to Art. 13 deployer instructions, version history.
2Detailed description of elements and process of development: methodology, design choices, system architecture, data sheets, training methodology, validation procedures.Architecture diagram, data sheet (sources, licences, demographic distribution), training and validation methodology document, model card.
3Monitoring, functioning, and control measures.Logging spec, control plane runbook, threshold configuration policy, override workflow.
4Performance metrics & appropriateness.Accuracy / fairness / robustness benchmarks vs. intended purpose; per-segment performance.
5Risk management system per Art. 9.Risk register, hazard analysis, mitigation status, residual risk acceptance, sign-off.
6Changes to the system through its lifecycle.Change log: model retrains, threshold updates, dataset additions, with rationale and reviewer.
7Harmonised standards / common specifications applied.List of standards consulted (e.g. relevant CEN/CENELEC drafts) and conformity rationale.
8Post-market monitoring plan per Art. 72.KPI catalogue, drift thresholds, incident escalation, quarterly review cadence.
07

Recommended Next Steps

This week (Apr 15–19, 2026)

  1. Designate a single named AI Compliance Owner (existing employee) with clear authority over Phases 1–4. Without a named owner the roadmap will slip.
  2. Approve Phase 1 work and put the human-oversight UI gate (F-01) and chatbot disclosure (F-02) on the next sprint.

This month (April 2026)

  1. Engage qualified EU AI Act legal counsel for the Phase 4 review; book the slot now to avoid a July bottleneck.
  2. Open the Annex IV technical file as a structured repository (folder + table of contents matching the checklist above). Even an empty skeleton is progress.

This quarter (Q2 2026)

  1. Execute Phases 2 and 3, with a checkpoint at the end of June verifying that the Critical and High findings are evidenceably closed.
08

Legal Disclaimer & Methodology

Methodology

This audit was prepared as a structured gap analysis between the client’s production AI systems and the obligations set out in Regulation (EU) 2024/1689 (the “AI Act”). The scoping and classification methodology proceeds in four steps: (i) inventory of in-scope AI systems and their data flows; (ii) mapping each system against Annex III categories and the provider/deployer roles in Chapter III; (iii) Article-by-Article gap analysis against Art. 9, 10, 11, 12, 13, 14, 15, 50, and 72; (iv) severity assignment based on regulatory exposure under Art. 99 and a remediation plan benchmarked to the 2 August 2026 application date in Art. 113.

Sources used

Out of scope

Version history

VersionDateAuthorNotes
v1.015 April 2026Piotr Reder · aiactaudit.plInitial report — sample / illustrative only.

Contact

aiactaudit.pl · Piotr Reder · Málaga, Spain
Email: piotr@pricora.eu
Web: https://aiactaudit.pl

09

Appendix A — Glossary

Plain-English definitions of recurring terms in this report. Definitions are summarised; for binding definitions consult Art. 3 of Regulation (EU) 2024/1689.

AI system (Art. 3(1))
A machine-based system designed to operate with varying levels of autonomy, that may exhibit adaptiveness after deployment, and that, for explicit or implicit objectives, infers from the input it receives how to generate outputs such as predictions, content, recommendations, or decisions, that can influence physical or virtual environments.
Provider (Art. 3(3))
A natural or legal person that develops an AI system or has an AI system developed and places it on the market or puts it into service under its own name or trademark. Acme is the provider of S-01, S-02, S-03.
Deployer (Art. 3(4))
A natural or legal person using an AI system under its authority. Acme’s 80 customers are deployers.
Annex III
The list of areas in which AI systems are classified as high-risk under Art. 6(2). Point 4 covers employment, workers’ management, and access to self-employment, including recruitment and selection of natural persons.
High-risk AI system
An AI system that falls within Art. 6(1) (safety component of certain regulated products) or Art. 6(2) read with Annex III. Subject to the full Art. 9–15 obligation stack.
GPAI — general-purpose AI model (Art. 3(63))
An AI model, including where trained with a large amount of data using self-supervision at scale, that displays significant generality and is capable of competently performing a wide range of distinct tasks. GPT-4 and Whisper are GPAI models supplied by an upstream provider.
Foundation model
Industry term roughly overlapping with GPAI: a large model trained on broad data, adaptable to many downstream tasks. Used here as a synonym for GPAI in informal context.
Post-market monitoring (Art. 72)
Systematic and active collection, documentation and analysis of data on the performance of a high-risk AI system after it is placed on the market or put into service, used to evaluate continuous compliance.
Conformity assessment
The process by which a provider demonstrates that a high-risk AI system meets the requirements of Chapter III, Section 2. For most Annex III #4 systems this is performed under internal control (provider self-assessment) per the procedure in Annex VI.
Declaration of Conformity (Art. 47)
Written declaration drawn up by the provider stating that the high-risk AI system complies with the requirements of Chapter III, Section 2. Kept at the disposal of national authorities for ten years after the system is placed on the market.
CE marking (Art. 48)
Visible marking affixed by the provider to indicate conformity of the high-risk AI system with the AI Act. For digital-only systems the CE marking may be affixed digitally.
Art. 99 penalty tiers (summary)
Art. 99(3): up to €35M or 7% — breaches of Art. 5 (banned practices). Art. 99(4): up to €15M or 3% — non-compliance with high-risk obligations or transparency obligations. Art. 99(5): up to €7.5M or 1% — supply of incorrect, incomplete or misleading information to authorities.
Art. 113 application date
2 August 2026 is the date from which the obligations on high-risk AI systems under Annex III begin to apply, with limited exceptions for systems already on the market under transitional provisions.
End of report. AIAA-2026-04-EXAMPLE · v1.0 · 15 April 2026 · Sample / illustrative only · aiactaudit.pl