Achieving Effective Internal Control Over Generative AI
COSO Releases Practical Roadmap for Managing Generative AI Risks and Controls
New publication translates COSO’s Internal Control–Integrated Framework into practical, audit‑ready guidance for governing GenAI
The Committee of Sponsoring Organizations of the Treadway Commission (COSO), today released a new publication, Achieving Effective Internal Control Over Generative AI (GenAI), offering organizations a practical, COSO‑aligned approach to managing the risks and opportunities introduced by rapidly advancing generative AI technologies.
Generative AI is moving into boardrooms and day‑to‑day operations far faster than traditional governance models anticipated. Organizations are already using AI‑enabled tools to automate reconciliations, accelerate analysis, and support decision‑making at a scale that compresses timelines and reshapes workflows. Such rapid adoption brings a new class of risks — from heightened cyber exposure and prompt‑based manipulation to opaque reasoning, model drift, and frequent configuration changes — that can jeopardize the integrity of operations, reporting, and compliance if not addressed with robust internal controls.