Are you in need of some AI Governance and Internal Controls?

​AI Governance, and Internal Controls: How Much Human Review Is Enough?

​with Jason Pikoos — COSO Board Member · Modern Finance @ Meta

​Your auditor says human-in-the-loop. Their competitor says that's not enough without continuous monitoring. PwC is pushing "deterministic AI workflows," Amazon has banned full automation until the PCAOB speaks — and the PCAOB hasn't. At our June AI Shareforum, 160 practitioners touched all four firms in one conversation and got four different answers.

​Jason is one of the people writing the vocabulary the rest of us are missing. He sits on the COSO board, co-authored the new FEI framework on AI in internal controls, and is running this playbook inside Meta right now. He'll walk through the decision tree — is the AI the process or the control? — and the terms about to land in your SOX documentation: full human-in-the-loop, shadow reliance, established reliance, and what it actually takes to reduce human review without your auditor flinching.

​Format: Jason talks, Angela moderates, you bring the hard questions (we're seeding it with the top ones from the June forum).

​Anyone in the industry welcome - Gaapsavvy community members prioritized

​Live attendance encouraged, Poll benchmarks from the session land in the newsletter, anonymized as always