As artificial intelligence becomes increasingly embedded in business operations – shaping everything from decision-making to customer interactions – the governance landscape is changing just as quickly. Internal auditors play a critical role in ensuring these systems are used responsibly, ethically and in alignment with organizational goals.
Key Takeaways
- AI governance is essential to manage the growing risks and responsibilities associated with widespread AI adoption.
- Internal auditors must proactively assess AI systems for compliance, fairness, transparency, and security.
- Generative AI and autonomous agents introduce new challenges due to their unpredictability and lack of explainability.
- Effective AI oversight requires tailored governance frameworks aligned with organizational strategy and risk appetite.
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