AI governance

AI governance is the set of policies, technical controls, roles, and accountability structures that control how AI systems are built, validated, deployed, and monitored. It applies across the full lifecycle and covers transparency, accountability, human oversight, auditability, and data quality. It also names who answers for each system's outputs.

Regulation now makes some of these controls mandatory. The EU AI Act classifies AI systems by risk level and requires human oversight for high-risk uses such as credit scoring.

In business planning, AI governance decides whether finance leaders can trust an AI-generated forecast or an action taken by agentic AI. A governed forecast is explainable, permissioned, and auditable: you can see its data and assumptions, who could change it, and who approved it. AI governance extends data governance and internal controls to AI-assisted planning, so AI output meets the same standard as every other number in the plan.