TESSA: A Governance-Oriented Custom GPT for SME Guidance under the EU AI Act: Design, Implementation, and Evaluation
The increasing adoption of generative AI presents new opportunities while raising AI governance and regulatory challenges, particularly for small and medium-sized enterprises (SMEs) navigating the European Union Artificial Intelligence Act (EU AI Act). To support AI governance education, this study developed TESSA, a governance-oriented educational artifact within the OpenAI Custom GPT environment. Following a design science research approach, TESSA was evaluated against baseline ChatGPT using 100 benchmark scenarios through governance alignment assessment, human expert review, and consistency testing. Preliminary LLM-assisted assessment showed governance alignment rates of 90% for TESSA and 83% for baseline ChatGPT, while independent validation by an AI regulation law practitioner yielded 71% and 70%, respectively. Human expert review indicated that both systems provided generally strong governance guidance, while TESSA maintained high consistency across repeated executions. The findings suggest that governance-oriented grounding can support structured, practical, and stable AI-assisted compliance guidance for SMEs. The study contributes (i) a governance-oriented Custom GPT artifact for AI governance education, (ii) a human-validated regulatory update mechanism, and (iii) a multidimensional evaluation framework for governance-oriented AI artifact.