Governance Toolkit / AI and technology oversight
AI and technology oversight · Editable Word document · FreeAI Oversight: Questions for the Board (Word)
Thirty questions a board can use to oversee how the company uses AI, from strategy and accountability to incidents and board capability.
Version 1.0 · Last updated
What it is
This question set helps a board or committee oversee the company's use of artificial intelligence. It is organized around the seven areas where board oversight most often needs evidence rather than assurance. Use it to plan an agenda item, to brief new directors, or to review a management presentation on AI.
Who it's for
Board chairs, audit and risk committee chairs, general counsels and board secretaries.
When to use it
Use it before a board or committee discussion of AI, when the company adopts a significant AI tool, at the annual review of committee charters, or when onboarding new directors.
How to use it
- Choose the sections that fit the company's current use of AI; not every question applies to every company.
- Send the selected questions to management before the meeting so answers can be supported with evidence.
- Record who owns each follow-up and when the board will see it again.
Preview of contents
- 1. Strategy and use cases: “Where is AI in use today across the business, including tools adopted by individual teams and AI features inside software the company buys?”
- 2. Accountability and ownership: “Which executive is accountable for AI across the company, and to which committee do they report?”
- 3. Data and model risk: “What data trains or feeds each significant model, and does the company have the rights to use it that way?”
- 4. Controls and audit trail: “Where does AI now perform or support a step that an internal control depends on, including in the financial close?”
- 5. Legal and regulatory exposure: “Which laws, regulations and contract terms apply to the company's AI uses in each market where it operates?”
- 6. Incident response: “What counts as an AI incident, and who decides whether one has occurred?”
- 7. Board capability: “Does the board have enough AI understanding to challenge management, and how is that capability built and refreshed?”
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Review with counsel before adoption. Templates are general resources, not legal advice.