n Southern African Journal of Accountability and Auditing Research - Cognitive computing governance and risk management

Volume 20 Number 1
  • ISSN : 1028-9011


Businesses are utilising software progressively with the ability to learn and make independent decisions. The level of adoption is at various stages of maturity. Cognitive computing, as a new-generation technology combines cognitive science and computer science to create a computing system that mimics the capabilities of a human brain. Cognitive systems provide the opportunity to solve complex business problems; however, they also expose an organisation to significant risks. An organisations governing body is responsible for governing risks and ensure that an effective control environment is implemented. However, in most businesses either the governing body is unaware of the use of cognitive systems, or the governance thereof and its related risks is often disjointed and implemented in an ad hoc manner resulting in all risks not being addressed. The purpose of the study is to develop a comprehensive set of internal control to assist governing bodies to manage significant risks resulting from the implementation and use of cognitive systems, including systems with cognitive abilities.

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