In 1950, Alan Turing—widely regarded as a pioneer of computer science—posed the now-iconic question: “Can machines think?.” Since then, the application of computer science and algorithms to collect and analyze data, identify patterns, make predictions, and solve problems has advanced significantly. Today’s AI has become much better at mimicking aspects of human intelligence, such as “understanding” language, “perceiving” images, or “generating” new, albeit derivative, content (generative AI). AI is also advancing in its ability to self-improve its own performance (machine learning). As a transformative technology, AI has the capacity to disrupt entire industries, creating new business opportunities and presenting new risks for companies. Companies also play a key role in AI-related research and development (R&D) and deployment, with the potential for considerable societal impact.
Internal Controls and the Company’s Board: The Role of AI
DARIO LATELLA
Primo
2026-01-01
Abstract
In 1950, Alan Turing—widely regarded as a pioneer of computer science—posed the now-iconic question: “Can machines think?.” Since then, the application of computer science and algorithms to collect and analyze data, identify patterns, make predictions, and solve problems has advanced significantly. Today’s AI has become much better at mimicking aspects of human intelligence, such as “understanding” language, “perceiving” images, or “generating” new, albeit derivative, content (generative AI). AI is also advancing in its ability to self-improve its own performance (machine learning). As a transformative technology, AI has the capacity to disrupt entire industries, creating new business opportunities and presenting new risks for companies. Companies also play a key role in AI-related research and development (R&D) and deployment, with the potential for considerable societal impact.Pubblicazioni consigliate
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