Amerikansk børstilsyn slår ned på AI Washing med selskabers urigtige brug af kunstig intelligens. Amerikansk global IT-konsulent skriver i en gennemgang af den aktuelle Washing-tendens: ”Last month, the U.S. Securities and Exchange Commission (“SEC”) expanded its “war” on AI fraud to include private market participants, filing securities fraud charges against Ilit Raz, founder and former CEO of defunct AI recruitment startup Joonko. That same day, the DOJ unsealed an indictment against Raz detailing parallel criminal charges of securities fraud and wire fraud stemming from the same alleged scheme. This is the latest salvo by the SEC in its response to allegedly fraudulent AI disclosures. SEC Chair Gary Gensler has been outspoken regarding the Commission’s intent to combat AI washing – falsely claiming the use of AI or machine learning models or misrepresenting their application. But until the charges against Raz, the SEC’s actions and rhetoric to fight AI washing had been limited to investment advisers, broker dealers, or companies raising money from the public. The charges against Raz show that the SEC is reviewing any representations concerning AI technology that do not fairly or accurately describe its design or use, regardless of the identity or size of the market participant.”
Sådan bør bestyrelser rette fokus på compliance og risici omkring brug af kunstig intelligens: Amerikansk advokatfirma skriver i en guide, at ”Boards of companies for which AI has become (or is likely to become in the near future) a mission-critical regulatory compliance risk should consider: Board Oversight: Board oversight over AI can reside with the full board, an existing committee or a newly formed committee dedicated to AI. Board Expertise: If the board is concerned that it does not have the necessary expertise to oversee AI opportunities and risks, it should consider offering training to existing directors or adding one or more directors with relevant experience. Board Minutes and Materials: Boards should ensure that their AI-oversight activities, as well as management’s compliance efforts, are well documented in board minutes and supporting materials. Boards should also ensure that they are appropriately briefed on the company’s response to serious AI incidents. Compliance: Boards should consider whether there are effective compliance and reporting structures to facilitate board oversight, which may include periodic AI risk assessments and monitoring of high-risk AI systems, as well as written AI policies, procedures and training.”
Amerikansk revisortilsyn finder et øget antal fejl og mangler i de store revisionsfirmaers revisionsudførelse: I en tale om tilsynsarbejdet hos det amerikanske revisortilsyn, PCAOB, under overskriften ”Driving Audit Quality Forward: Where We’ve Been and Where We’re Heading” blev det for nylig fremhævet, at der er stigende problemer med revisionsarbejdet i de store revisionsfirmaer: ”Over the past three years, PCAOB inspectors have found year-over-year increases in significant deficiencies in the audits they reviewed at the six largest audit firms. These types of deficiencies (..) most recently ranged from 9 to 66 percent at individual firms and averaged 30 percent across the group. This group of deficiencies are rightfully a point of focus because they mean that the audit firm did not obtain sufficient appropriate audit evidence to support its opinion.”
Sådan navigerer CEO og bestyrelser i den stadig mere foranderlige verden: Konsulenthuset Spencer Stuart har foretaget en global rundspørge til topledere, for at kortlægge de vigtigste dagsordener, og hvordan de globale forandringer tackles: ”Geopolitical upheaval. Artificial intelligence (AI). Election uncertainty. These external forces are only adding to the challenges CEOs and boards face. We know from our work with these leaders how running an organization is only becoming more relentless and complex. But what if leaders could better understand what their peers are dealing with — and learn from their experience? (…) Across the myriad topics about which leaders seek counsel, five big ones stood out: driving strategy and growth in an uncertain environment; talent recruitment, retention and engagement; economic and political concerns; navigating issues of sustainability and diversity, equity and inclusion; and the relationship between boards and CEOs.“
Morten W. Langer
