Pre-Mortem: KPMG’s AI-Powered Audit
The audit opinion is the most consequential document most public companies produce. Not the annual report. Not the investor deck.
The audit opinion is the most consequential document most public companies produce. Not the annual report. Not the investor deck.
The boardroom conversation has shifted. Not to whether AI matters. That debate is over. The new question is what to
By the time a programme is declared in trouble, the failure is usually months old. The governance review that triggers
The pre-mortem on Epic Agent Factory asked who would answer when a health-system-built agent made a clinically significant error. It
Somewhere right now, a CFO is presenting a slide that frames it as: tokens or headcount. Allocate to AI infrastructure,
The technology isn’t the problem. It never was. CEOs have finally said what transformation leaders have known for years. According
AI deployment without governance is not transformation. It is expensive experimentation. Most organisations know this. And most organisations are doing
Update, 14 June 2026: One of America’s largest health systems was already building Agent Factory agents in late March, weeks
Every company now has access to the same AI tools. The same large language models. The same automated workflows.
Most organisations that have spent the last five years claiming digital transformation have not transformed anything. They have taken broken