The Committee of Sponsoring Organizations of the Treadway Commission has released guidance outlining ways that organizations can achieve and maintain effective internal controls over generative AI.

The internal model principle of control theory states that algorithms designed to perfectly reject input signals must contain a model of that input. Feedback control that adheres to this internal ...

The Committee of Sponsoring Organizations grew out of a private sector initiative known as the Treadway Commission in 1987. COSO was tasked to develop and explain an integrated framework for the ...