A governance team is building an AI accountability structure for an enterprise that deploys AI in HR, finance, and security operations. They must define who is responsible for AI risk decisions, ensure ethical AI principles are applied, and maintain audit trails for regulatory compliance. Which governance structure best satisfies these requirements?

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A. Establishing an AI governance committee with defined roles (AI Risk Owner, Data Owner, Model Owner, Compliance Officer), documented accountability matrices, model cards for each deployed AI system, and audit logging of AI decisions. Effective AI governance requires clear role definitions, accountability matrices, model documentation (model cards), and audit trails to support compliance and ethical oversight across multiple domains. The SecAI+ objectives include integrating GRC into AI projects and ensuring responsible AI use with appropriate accountability structures. A single IT administrator cannot govern enterprise-wide AI risk. Decentralized unit governance creates inconsistency. Vendor delegation does not transfer organizational accountability.

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