Skip to Content

Critical AI Governance Considerations

Tone at the Top The IIA Jun 19, 2024

Tone at the Top

Critical AI Governance Considerations

Emerging technologies present organizations with a wide variety of opportunities, but they can bring with them a range of new and unexpected risks. Indeed, in an Internal Audit Foundation survey of global internal audit leaders, 34% say digital disruption is one of the top five risks their organizations are facing, and 55% say it will be a top five risk in three years. Because many businesses are increasingly embracing one area of technology — artificial intelligence (AI) — boards and audit committees will need a greater understanding of its impact on their organizations and on their AI governance responsibilities.


The Institute of Internal Auditors