The Committee of Sponsoring Organizations of the Treadway Commission has released guidance outlining ways that organizations can achieve and maintain effective internal controls over generative AI.

As organizations race to achieve outsized benefits from artificial intelligence (AI), CFOs must address a frequently overlooked driver of optimal AI returns: internal control structures. AI risk ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...