Board-Level AI Governance: ISO/IEC 38507 and Organizational Accountability

What governing bodies — not engineers — must do about AI: the ISO/IEC 38500 Evaluate–Direct–Monitor model, how ISO/IEC 38507 adapts it for AI, risk appetite and policy cascades, three lines of defense, board reporting, and the accountability that no board can delegate to a vendor or an algorithm.

Content current as of 2026-09.

Lessons

  1. Governance is not management — the EDM model
  2. Why AI changes the boardroom calculus
  3. Adjusting the instruments — strategy, appetite, and the policy cascade
  4. Structures, defense lines, and what reaches the board