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Why 66% of advisors are not prepared for the most important decision of the next decade The adoption of Artificial Intelligence has gone from being a trend to becoming a fait accompli: 88% of organizations already use AI in at least one business function. What did not keep up with this speed was governance. Most Boards of Directors still treat AI as a technology agenda — delegated to the CTO, discussed in 15 minutes at the end of the quarterly meeting, with no oversight framework and no risk metrics. This mismatch is not just an operational gap. It is a fiduciary exposure. This article presents the framework that Boards need to adopt to oversee AI with the same rigor applied to capital allocation and financial risk management.