Grant Thornton

Grant Thornton is a global audit, tax, and advisory firm, one of the largest accounting networks in the world, with a growing practice in AI assurance, risk, and governance consulting. For enterprise compliance and risk teams, the firm matters as a source of independent assessments of how organizations manage AI risk, including surveys of executive attitudes toward AI oversight and guidance on emerging rules such as the EU AI Act. Its reports and advisory work often shape how boards and auditors frame AI controls, making it a useful benchmark for what external reviewers will expect.

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ResearchUS2026-11-08

Boards Flag AI Ownership Gap as Grant Thornton Survey Finds Controls Undocumented

Grant Thornton's survey of executives and board members found that AI governance and AI use rank among the top sources of anticipated regulatory scrutiny. Board participants specifically identified unclear ownership and decision rights as central problems. The firm urged organizations to document governance processes, maintain AI audit trails, and preserve evidence that controls are actually operating.

board oversight AI risk audit trails internal audit model risk management Grant Thornton regulatory examination