Strategy and ownership
- Do we have an AI strategy linked to business priorities?
- Who in management owns AI adoption and risk?
- Which AI uses are approved, restricted or prohibited?
Data and risk
- What data may be used with which AI tools, and how is that enforced?
- How do we review AI outputs before they reach customers, regulators or financial statements?
- Is AI on the risk register, with owners and controls?
- How do we comply with data protection laws in each country we operate in?
AI training for Board Briefing
People and value
- Have employees been trained to use AI safely and effectively?
- How do we measure the value AI is creating?
- Which AI investments are planned, and what return is expected?
Reporting
- How often does the board receive an AI update, and what does it include?
- What would we disclose to shareholders or regulators about our use of AI?

About the author
CA Dhaval Kodilkar is a corporate AI trainer, Fellow Chartered Accountant, Perplexity AI Business Fellow and ICAI AICA course architect. He has trained 20,000+ professionals across 9 countries.
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Questions readers ask.
Not necessarily. Many boards build AI literacy through a briefing and regular management reporting, and use external experts for specific decisions.