The Center for Audit Quality
Enhancing public trust in the capital markets by promoting high-quality financial reporting.
Audit Committee Oversight in the Age of Generative AI
As the use of genAI in financial reporting processes and ICFR presents new risks and considerations for companies, audit committees will have an important oversight role to play. This resource will aid audit committee members looking to dedicate more time discussing AI governance by providing an overview of genAI and questions audit committees can ask to better understand company management’s approach to the use of genAI and oversee the related risks.
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