Most AI audits today stay at the surface: prompt quality, model accuracy, token cost. Then we label it “strategy.” That is inspection, not transformation. A real AI audit asks harder questions: where does AI sit in the decision chain, who overrides it and how often, and which business metric actually moves because of it. If you are not tracking decision velocity, revision rates, exception handling, and downstream impact, you are auditing outputs, not outcomes. As AI Transformation Partners, our role is not to polish prompts but to redesign ownership, risk boundaries, governance, and feedback loops. The model is the smallest part of the system. Audit the operating model, or the transformation will never scale.