COSO’s AI Crackdown and the Reliance Threshold episode artwork

EPISODE · Jun 13, 2026 · 6 MIN

COSO’s AI Crackdown and the Reliance Threshold

from Zamota and CJ Murphy Take 1 (Feed Disabled) · host C.J. Murphy

We break down COSO’s new guidance, why generative AI is no longer treated as an experiment, and how the reliance threshold changes the rules for internal controls and board accountability.Then we explore capability-based governance, Shadow AI inventory, and the move to continuous monitoring as the foundation for auditable, trustworthy enterprise AI.

We break down COSO’s new guidance, why generative AI is no longer treated as an experiment, and how the reliance threshold changes the rules for internal controls and board accountability.Then we explore capability-based governance, Shadow AI inventory, and the move to continuous monitoring as the foundation for auditable, trustworthy enterprise AI.

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COSO’s AI Crackdown and the Reliance Threshold

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This episode was published on June 13, 2026.

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We break down COSO’s new guidance, why generative AI is no longer treated as an experiment, and how the reliance threshold changes the rules for internal controls and board accountability.Then we explore capability-based governance, Shadow AI...

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