Invisible AI, visible liability: Why boards must govern what they can’t see

    Amaka Ibeji | Insights | Feb 06, 2026    
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Boards are comfortable governing what they can see. Financial statements, audit findings, risk registers, and performance dashboards provide structure and reassurance. Artificial intelligence disrupts this comfort. Its most material risks are often invisible – embedded in data pipelines, model assumptions, third-party systems, and automated decision systems that operate far from the boardroom. Yet invisibility does not reduce responsibility. It heightens it.

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