Genuine Learning Blog: COSO Framework Adapts for GenAI

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Explore how the COSO framework is adapting to address the risks and opportunities of generative AI in internal controls. Jaclyn Veno shares practical insights and actionable steps for organizations navigating this evolving landscape.

  • Key risks introduced by GenAI, including cybersecurity, data quality, and governance gaps
  • How existing COSO components and principles can be adapted for AI use
  • Essential characteristics of GenAI that impact internal control design
  • The COSO roadmap for implementing and sustaining controls over GenAI
  • Practical resources and examples included in the new COSO guidance

SCACPA is excited to partner with Galasso Learning Solutions and the Genuine Learning Blog for real-time A&A updates and answers for SCACPA members.

Jaclyn Veno, CPA, holds both a bachelor’s and a master’s degree in accounting from Clemson University. Before joining Galasso Learning Solutions, she held previous positions in auditing with two top 10 CPA firms. Jaclyn has extensive experience developing both staff and interns including working with overseas staff. She holds certificates in adult learning, instructional design, and training & facilitation as well as virtual learning theory from the Association for Talent Development (ATD).

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