AI and the Audit Committee
How audit committees should structure their oversight of AI systems, algorithmic risk, and model accuracy.
The audit committee owns the AI control environment. This piece from Directors & Boards maps the oversight obligations clearly: algorithmic auditing, model accuracy, and the agent control framework that boards are now required to maintain. The key question it raises is direct: does your audit committee charter specifically name AI as an oversight domain, or is it still grouped under "technology risk"? That distinction matters when regulators ask who was accountable.
