When Boards Typically Seek an Independent View
- An AI project has consumed material time or capital without decisive outcomes
- Additional funding is being requested for an ongoing initiative
- Two or more AI proposals compete for approval
- Performance metrics appear strong, but conviction remains low
In each case, the risk is not technical failure—it is a decision error under uncertainty.
The Question an Independent Review Addresses
Not: Is the system impressive? Is the team competent?
But: Does this investment still deserve capital?
Conditions for a Meaningful Review
To protect decision integrity—for both the organization and the assessor—reviews are undertaken when:
- The initiative involves material capital exposure
- A Board member or C-level executive sponsors the review
- The objective is decision clarity, not post-hoc validation
- Relevant documentation and stakeholders are accessible
- Evidence can be evaluated with professional rigor
Preserving Independence
An engagement may be declined when independence or evidentiary integrity cannot be maintained—including situations where:
- The scope falls outside demonstrated competence
- Prior relationships could impair objectivity
- Governance or access constraints prevent meaningful evaluation
- The request seeks confirmation of a pre-decided outcome
Next Step
If you are facing an AI investment decision where capital exposure is real, evidence is ambiguous, and momentum is strong—an independent review can restore decision clarity.
CA Dilip Kumar Astik
Independent AI Investment Risk Assessor
Chartered Accountant · MIT Professional Programs
Email: [email protected]