D7. Annual Oversight Audit Report Independent annual audit of monitoring infrastructure, escalation pathways, break-glass procedures, training currency, and non-retaliation commitments. The Internal Audit Assurance Lead tests each component of the oversight framework. Findings are tracked through the Non-Conformity Register. Covers whistle-blower protections under Directive 2019/1937. Responsible party: Internal Audit Assurance Lead conducts. AI Governance Lead receives. Regulations addressed: Article 14 (human oversight); Article 72 (PMM); Article 17 (QMS, internal audit); Directive 2019/1937 (whistleblower protection). Key outputs

• Per-component oversight effectiveness assessment
• Non-retaliation commitment verification