COSO releases roadmap on internal control over generative AI
Defining Issues | April 2026
Important considerations and takeaways from COSO’s recent guidance on internal control over GenAI
As GenAI becomes increasingly prevalent in financial reporting processes and ICFR, questions arise regarding the governance and controls needed to evaluate AI-generated outputs. We provide context for understanding the Committee on Sponsoring Organizations’ (COSO) roadmap, explain how it can be used together with KPMG’s AI and automation in financial reporting guide, and highlight observations for users as they apply the roadmap’s guidance to their own facts and circumstances.
Applicability
- All companies
Report Contents:
- Source and applicability
- Fast facts, impacts, actions
- Understanding the roadmap
- Interaction with the KPMG guide
- General reminders for use of the roadmap
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COSO releases GenAI roadmap
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Meet our team
Keith Hooper
Partner, Dept. of Professional Practice, KPMG US
Denae Hajovsky
Managing Director, Dept. of Professional Practice, KPMG US
Keith Hooper
Partner, Dept. of Professional Practice, KPMG US
Denae Hajovsky
Managing Director, Dept. of Professional Practice, KPMG US