AI Governance: A Guide for Boards, Risk and Audit Leaders

Drawing on the 2026 APAC Governance Outlook from Diligent Institute, the Governance Institute of Australia, and the Singapore Institute of Directors, the guide reports that 65% of senior governance leaders cite a lack of processes to guide agentic AI decision-making as a top concern. It stresses that a human must own each AI decision and that governance keeps humans accountable rather than the model. This is highly actionable for SEA boards weighing AI-assisted decision frameworks while preserving fiduciary accountability.