Navigating AI Governance: Aligning Compliance with Strategic Business Objectives

As AI adoption accelerates, internal audit and assurance professionals must shift their focus from AI security to AI governance. This article highlights the critical need for robust governance frameworks to manage AI agent behavior, emphasizing that misbehavior, rather than security breaches, poses a more significant and often overlooked risk. It underscores the importance of aligning AI governance investments with strategic business priorities to secure necessary resources and ensure effective oversight.