AI GUIDE FOR BOARDS IN SINGAPORE
Section III: Governance and Oversight
7.1.2 Internal business processes
Board checklist for management • What controls are in place to identify risks, such as hallucinations or bias in automated workows? • Who remains accountable for AI- assisted operational decisions? • How is management addressing workforce transition and reskilling in a responsible manner? • Are existing operation controls sucient for AI-enabled workows? accountability must be clearly dened. AI- assisted decisions must remain subject to appropriate review. Workforce transition planning must be actively managed, and operational controls should be adapted to address AI-related risks. • Board considerations: Internal AI systems should not obscure ultimate accountability for decisions or outcomes. Boards must conrm that human oversight is structurally retained, and
• Opportunities: Embedding AI into internal workows (such as human resources, nance, legal contract analysis and soware development) enables systemic eciency gains and end-to- end operational optimisation. is may help achieve operational eciency gains, faster decision-making, improved process consistency and enhanced scalability. • Risks: As AI systems inuence operational decisions at scale, associated risks also increase. For example, algorithmic bias can systematically replicate past inequities, while hallucinations or inaccurate outputs can introduce compounding data errors into downstream workows. Over-reliance on automation and workforce disruption require proactive management to support transition, responsible redenition of roles, avoid unnecessary deskilling and prevent accountability gaps
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