RSM AI Risk and Governance

Chicago, United States

Proprietary AI Governance Framework for responsible adoption in the middle market RSM US offers comprehensive AI governance consulting services through its proprietary, continuously-evolving AI Governance Framework that incorporates elements from NIST AI RMF, ISO/IEC 42001, COSO, and other best-practice frameworks. Services include AI governance and strategy risk assessments, control design, monitoring program development, and audit-readiness preparation. RSM has also published detailed analysis of COSO's generative AI guidance and its implications for internal control. RSM's 4,000+ assurance professionals use the firm's AI-powered RSM Luca audit ecosystem. **Notable work:** Published COSO GenAI governance analysis linking AI risk to internal control framework (2026); launched Ask Luca GenAI tool across 4,000+ assurance professionals (January 2026); committed $1 billion over three years to AI strategy and digital transformation