AI治理与风险管理

Boardroom Briefing AI Governance and RiskManagement 2026 is the year AI governance becomes a Board mandate. Understand why taking a proactive approach to AI risk is essential forprotecting the businessandsecuring competitive advantage. AI Governance and Risk Management Table of Contents Chapters Client stories How did a global insurancecompany operationalize AIrisk governance? 03The AI risklandscape is rapidlyevolving 04Regulatory andcompliance challengesare particularly complex 01AI Governance mustbe on Board agendas Introduction Page 9 AI is advancing at a pace thatoutstrips traditional governancemodels–andBoards must actnow. How did a global energycompany ensure the safeand scalable rollout of it’sGenAI program? Page 6 Page 4 Page 5 Our experts highlight therapidlyevolvingrisk landscapeand thecomplexity ofregulatory andcompliance challenges, thenoffer apractical frameworktosupport theresponsible scalingof AIacross organizations. Page 10 AboutWavestoneHow do we help clients withAI governance? 02Executives have keyresponsibilities for AIRisk Oversight 05TheIntegrated AI RiskManagementFramework Page 11Authors and contributorsPage 12 Executive SummaryPage 3 Page 8 Page 7 AI Governance and Risk Management Executive Summary AIrisks pose an existential threat to companies; responsibility lies withallBoardmembers. As AIproliferates acrosscompanies and industries,Boardsmust act nowto ensure theirorganizations arefully equipped toadopt AI but, equally importantly,tomanage the novel, andexistential, risksAIbrings. However, this only happens whenit’s clearly defined and embeddedinto operations. AI is accelerating–and so isregulation.The rapid rise of AIcapabilities, alongside evolvingframeworks like the EU AI Act,signals the scale of the challenge.Boards must act now to steeradoption and stay in control. It gives Boards the visibility andstructure needed tofostercollaboration and unlockinnovationacross diverse teams. “Boards should viewAI Governance astheir organization’slicense to scale AI."Mathew Wells In this paper, we explain howa lackof effective AI governance-overseen by the Board–posescritical threats totheorganization,whether from a regulatory,reputational or innovationperspective. Without Governance, AIinnovation stalls.It’s highly likelythe reasonthemost promising AIinitiatives are being paused is nottechnical. It’s because Legal, Risk,and Compliance teams are unableto sign off in the absence of robustAI compliance and controlsframeworks. Similarly, the winners will be thosewhocan strike the right balancebetweenspeed(driving AI usage),control(ensuring risks aremanaged) andROI. In sum,good governance is acompetitive advantage.Organizations that lead in AI will bethose trusted to deploy it–byregulators, customers, andemployees alike. We also underline howall Boardmembers have responsibilitieswhen it comes to AI Governance,and that it is not an area for theCIO alone. AI Governance: your license toscale.The good news is that AIGovernance doesn’t slow progress–it enables it. But first, a wake-up call for whythis paper is an essential read forBoards: Madeleine ThirskSenior Manager Mathew WellsAssociate Partner AI Governance and Risk Management AI Governancemust be on Board agendas AI risks often ‘slip through the gaps’ …but Boards that fail to get abreast of AIGovernance face three critical risks Lack of awareness and skillsMany organizations lack a clear understanding of theirAI landscape, the risks it poses, and the standards theymust meet-internally and externally, making it difficultto assess maturity or define effective governance. Regulatory exposureWithout defined riskclassifications, model documentation, andcontrol processes,compliance with laws like theEU AI Act will be impossible. Unclear mandate and ownershipBoards often face ambiguity over who is accountablefor AI controls, leading to fragmented responsibilityacross governance and risk functions. Reputational damageCustomers, employees,and shareholders are watching how AI is used; amisstep canundermine trust and brand equityovernight. Insufficient capacityAI is often treated as a peripheral task, with nodedicated roles or ownership. This leaves risks un-managed, and governance underdeveloped. Lost momentumInnovation teams may buildbrilliant models, but without governance, thesemodels won’t be approved for deployment,creating costly bottlenecks. Outdated processesExisting frameworks–like third-party risk managementor IT asset reviews–rarely account for AI, creating blindspots where AI risks go unaddressed. AI Governance and Risk Management The AI risk landscape is rapidly evolving The world of AI presents uncertainty and opportunity, with new technologies and use-cases emerging all the time againsta backdrop of risks and regulations. Keyrisk pillars Keyrisk mitigationsto embed Addressing these challenges requires a comprehensive, ‘’eco-system” approach, bringing together teams from Risk, AI,