BOARDS
OVERSIGHT TEAM
The board sets the questions and review cadence. Management names the people who can produce and maintain the evidence.
BOARD
Set the oversight questions
Agree which AI investments need measured outcomes, what belongs in the board report, and how material exceptions are escalated.
EXECUTIVE OWNER
Coordinate the answer
Name one accountable executive to bring cost, usage, measured outcomes, and material risks together.
OPERATING LEADS
Maintain the record
Finance, technology, legal, security, and people teams maintain evidence in their respective domains.
A PRACTICAL REVIEW
Five questions to keep the discussion concrete.
The 2027 Board Playbook contains ten director questions, examples of strong answers and plausible gaps, and a one-page meeting version.
[ 01 ]
What did AI cost, and does the figure reconcile to provider invoices?
[ 02 ]
Which AI use cases have a measured benefit, and who owns that measurement?
[ 03 ]
What is the cost per customer, workflow, or outcome where AI is part of what we sell?
[ 04 ]
Who is accountable for approved use, exceptions, and the evidence trail?
[ 05 ]
What changed since the last review, and what decision follows from it?
