COSO Publishes Practical Roadmap for Managing Generative AI Risks and Controls

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has released a new publication, "Achieving Effective Internal Control Over Generative AI (GenAI)," providing a COSO-aligned approach to managing the risks and opportunities of GenAI. This guidance translates COSO's Internal Control–Integrated Framework (ICIF) into practical, audit-ready controls specifically for GenAI, addressing the rapid adoption of these technologies in organizations. It aims to help professionals responsible for AI deployment and oversight ensure responsible implementation and robust internal controls.