AI strategy rarely fails at the level of vision. It fails where ownership is vague. In many organizations, AI systems influence decisions, but no one truly owns the consequences. Technology teams build, business teams consume, leadership oversees, yet accountability floats in between. An effective AI Audit looks less at architecture and more at decision ownership. It asks who has the authority to define success, who absorbs risk when outcomes go wrong, and who can stop the system if needed. Without clear ownership, AI becomes politically protected and operationally dangerous. As AI Transformation Partners, our role is to force clarity where it is uncomfortable. AI systems do not need more sponsors. They need owners. Strategy without ownership is aspiration, not execution.