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Have you already worked with AI-based programmes like ChatGPT, Midjourney or Dall-E? The rapid development of artificial intelligence is impressive - and we are just experiencing the beginning of a technical revolution.

Even now, it is not only the opportunities inherent in generative AIs that need to be considered, but also the risks. This was discovered, for example, by companies that tested an AI recruiting system that scanned CVs and identified the most promising profiles. It quickly became clear that the AI had discriminatory tendencies towards women. The use of AI for this purpose was then discontinued.

This shows: For companies, comprehensive AI governance is indispensable to ensure trustworthy, responsible use of AI-based solutions and to avoid compliance risks - especially as the complexity of applications will increase and the transparency and traceability of results will decrease in further AI development.

How a suitable Target Operating Model (TOM) for AI governance can look like is described by the experts from KPMG and KPMG Law Rechtsanwaltsgesellschaft mbH in the new whitepaper "KI-Risiken im Blick".

Knowing AI risks, implementing regulation, exploiting potentials

AI governance is more complex than conventional IT governance. Therefore, AI governance should be a central item on the agenda of the top decision-makers (management, supervisory board): It must be clarified for which purposes AI solutions are suitable within the company, which framework conditions are required and how autonomous systems will affect processes.

For this purpose, our experts explain in the white paper the AI risks that need to be identified and classified. They also address new regulatory developments surrounding the use of AI: the planned EU AI Act, IDW EPS 861 as the relevant German standard for auditing artificial intelligence, and at the international level the Global Partnership on Artificial Intelligence (GPAI). The focus is on the EU AI Act with its three risk classes ("unacceptable", "high", "low/minimal").

At the end, the authors present the KPMG approach "ABC for AI", in which compliance and performance are thought of together in order to fully exploit the potential of AI. 

Further Information