Third-party assurance: AI assurance, SOC readiness, and control considerations

Erdi Themelko is a partner in Deloitte & Touche LLP’s Audit & Assurance business, with deep experience in information technology (IT) audit, internal controls, and attestation services. He is a licensed Certified Public Accountant (CPA) in California and a Certified Information Systems Auditor (CISA). Erdi focuses on assurance and emerging technology. He is a leader in organization-wide artificial intelligence (AI ) attestation initiatives, including the evaluation and development of assurance frameworks across leading AI governance standards. His work encompasses framework design, methodology development, and thought leadership aimed at allowing organizations to demonstrate the trustworthiness and readiness of their AI systems. For blockchain and digital asset clients, Erdi leads IT audit and advisory engagements related to Sarbanes-Oxley (SOX) Act compliance, smart contract governance, stablecoin and tokenization controls, staking infrastructure, and control design across crypto-native ecosystems. Additionally, he brings deep knowledge in third-party assurance, leading System and Organization Controls (SOC) 1 and SOC 2 engagements focused on technology systems, risk assessment, and controls evaluation.