Internal Controls Over Generative AI: Applying the COSO Framework
Learning objectives
Identify the eight GenAI capability types and the types of risks associated with each. , Recognize the five components of COSO's Internal Control – Integrated Framework and how each applies to GenAI-enabled processes. , Identify common GenAI risk indicators, including hallucinations, model drift, shadow AI, and data provenance gaps., Describe leading control approaches organizations can use to govern GenAI, including human-in-the-loop review, performance testing, and multi-model validation.
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