AI: Governance before implementation
Aug. 12, 2026
This piece is sponsored by Eide Bailly LLP.
A version of this article first appeared on EideBailly.com.
Like most, your organization probably is feeling pressure to adopt AI. Executives see productivity gains, employees are experimenting with new tools, and vendors are embedding AI into nearly every platform they sell.
But here’s the reality: Any technology initiative, including AI, amplifies chaos without a strong foundation. Research shows that over half of CFOs — 59 percent — are planning to significantly increase AI spend, yet 12 percent have not started because of lack of AI literacy and lagging systems.
Key to this preparation is AI governance. Too often, governance is viewed as something to be added later, after the technology is deployed. Without it, organizations risk deploying AI without clear ownership, policies, oversight or a process for managing compliance and security concerns.
A strong AI governance program establishes accountability, acceptable use requirements, oversight structures and ongoing monitoring processes. Rapid progress without sufficient governance increases risks. Too much control without enabling adoption slows progress. Focusing solely on efficiency without considering growth limits long-term benefits.
If your organization is using an AI solution such as Copilot or ChatGPT, here are questions you can ask internally to identify gaps in your AI governance:
- Do we have clean, integrated financial and operational data?
- Are KPI definitions consistent across finance, operations and leadership?
- Who owns AI governance, approval, monitoring and accountability?
- Which use cases have measurable business value?
- How will AI outputs be validated before decisions are made?
- What data privacy, cybersecurity and vendor risks must be addressed?
If those questions cannot be answered, your organization more than likely has an AI governance gap, not a technology gap. Just as organizations govern financial systems, cybersecurity programs and data management practices, AI requires the same level of oversight. Effective governance helps ensure that AI systems are secure, compliant, explainable and aligned with organizational objectives.
The most successful companies view AI as an operational capability and decision-support tool rather than a stand-alone technology initiative or decision-maker. A client survey found that 25 percent of leaders say connecting and integrating systems for enterprisewide AI would have the greatest impact on their ability to move forward.
This requires clear governance and accountability.
The organizations that build the right governance foundation before AI becomes embedded across the enterprise will turn AI into a competitive advantage rather than a risk.
Questions? Connect with us for information on how to leverage AI within your business objectives. Reach out to Brendtly Lauck, director — risk advisory services, at blauck@eidebailly.com.
