Jul 2026· Business Information Review· Vol 43, pp. 129 - 136· 0 citations· 21 references
TL;DR
The article presents a typology of disruption events from 2022 to 2026 — spanning regulatory withdrawal, commercial discontinuation and infrastructure instability — and proposes a sequential professional response that extends established information-audit, custody and continuity practice rather than departing from it.
Abstract
Existing data- and information-governance frameworks classify, retain and protect organisational data, but they do not govern the externally controlled artificial intelligence (AI) systems through which organisations increasingly access, interpret and reason about that data. This article names that omission epistemic dependency risk: the exposure an organisation carries when its capacity to access, interpret and reason about its own knowledge assets is contingent on AI systems it neither owns nor controls and whose continued availability it cannot guarantee. Distinguishing this risk from the operational and data lock-in already described in the cloud-computing literature, and grounding it in scholarship on epistemic dependence, the article presents a typology of disruption events from 2022 to 2026 — spanning regulatory withdrawal, commercial discontinuation and infrastructure instability — and argues that the risk is new in degree rather than in kind. It proposes a sequential professional response — mapping, classifying and planning — that extends established information-audit, custody and continuity practice rather than departing from it.
A conceptual crosswalk is proposed that maps controls across domains onto shared AI lifecycle stages, exposing redundancy and gaps and set out a research agenda for integrated governance that treats legal, financial, and data controls as a single accountable system rather than three parallel ones.
Ashore-Onisemo Funmilayo· International Journal of Eco...· 0 citations
Third-party dependencies have become a structural feature of contemporary supply chain operations, creating exposures that extend beyond the boundaries of any single organization. Prevailing assessment practice remains anchored in periodic, questionnaire-based methods that produce ordinal risk ratings. Such ratings can...
Olakunle Akintunde Akinbowale· International Journal of Mul...· 0 citations
An integrated governance perspective that connects technical AI risks with organisational governance and practical implementation considerations is provided, and an Integrated AI Governance Framework that brings together technical assurance, organisational governance, and internationally recognised governance principle...
U. Shanmugam, Mohan K. Rajendran, Jawahar Natarajan et al.· Discover Artificial Intellig...· 0 citations
A conceptually grounded pipeline accountability framework that connects vendor obligations, data movement, generated outputs and human verification is developed that is operationally specified but remains a design proposition requiring empirical testing and refinement.
V. Hoang, Ngoc Mai Nguyen· Digital Policy Regulation an...· 0 citations
The paper proposes the Operational AI Governance Maturity Model (OAGMM), a framework organized around four independently assessed operational dimensions - discovery, enforcement, GRC integration, and agentic governance - each scored across five levels of operational capability, and proposes a dimension-specific profile...
An interdisciplinary conceptual framework that links the fields of Artificial Intelligence, Financial Management and Library & Information Science to explore how financial intelligence and scholarly communication through Al-enabled systems are engaged in digital libraries and institutional governance is presented.
Paras, Mukesh Kumar, Sapna· International Journal of Inf...· 0 citations
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