This presentation explores how rapidly evolving AI capabilities are reshaping governance, risk management, cybersecurity and IT audit. It introduces practical AI risk frameworks, examines how AI is changing the Three Lines Model, and considers why assurance boundaries need to extend beyond traditional organisational limits. The session also highlights the shift towards continuous, risk-based oversight to keep pace with AI’s accelerating impact.
Square Table: The new Era of AI Governance and Audit
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Shigeto Fukuda
CISA, CDPSE | IT Risk Advisory Group member of ISACA Headquarter ISACA Tokyo Chapter
Shigeto Fukuda
CISA, CDPSE | IT Risk Advisory Group member of ISACA Headquarter ISACA Tokyo Chapter
Shigeto Fukuda is a Senior Manager at a Big Four firm, where he leads consulting services in cybersecurity, IT SOX compliance, AI governance and enterprise risk management. Drawing on frameworks such as COBIT and his CISA, CDPSE and COSO certifications, he supports organisations with IT audit, AI risk oversight, privacy management and governance enhancement across various sectors. He also serves on ISACA HQ’s IT Risk Advisory Group, contributing to the advancement of IT and AI risk practices.
