1、2026 GLOBAL BOARD GOVERNANCE SURVEYTHE BOARDS AI MOMENTSuccess is defined not by having all the right answers,but rather by asking the right questions.TABLE OF CONTENTSTABLE OF CONTENTS03Introduction and key findings05Setting the foundation:Views on AI maturity and ROI07AI transformation perspective
2、s:Diverging views on integration,governance,benefits and obstacles18From periodic to perpetual:Board AI oversight and engagement are transforming24The art of asking the right questions28Survey demographics29About Protiviti29About BoardP| |The Boards AI Moment|2INTRODUCTION AND KEY FINDINGS As board
3、members and executives calibrate their oversight and execution of their organizations artificial intelligence(AI)transformation and growth strategy,success is defined not by having all the right answers.Rather,its defined by asking the right questions.As AI capabilities mature,create more value and
4、deliver expected return on investment(ROI),directors and C-suite leaders need to ask incisive AI-oriented questions concerning integration into operations,the appropriate governance framework,near-and long-term benefits,risks related to false information being used in or generated by AI applications
5、,and obstacles to effective deployment.Furthermore,its time for directors to establish AI as a standing agenda item for every board meeting something thats not the case for most boards today.These are among the key themes emerging from the findings of our third annual Global Board Governance Survey.
6、This year,our focus is on AI transformation.Our results,based on a global survey of more than 750(n=772)board members and C-suite executives conducted in the fourth quarter of 2025,also reveal a telling dichotomy between organizations that perceive themselves as being more advanced in their AI capab
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