Integrating Generative AI into IT Governance: A New Frontier Through the Lens of COBIT and Accountability Principles

This article presents a comprehensive reflection on how generative artificial intelligence (AI) can be effectively integrated into IT governance frameworks. Drawing from COBIT and ISO/IEC 38500, it outlines how AI challenges traditional roles, requires new risk management metrics, and demands a cultural shift in leadership. It also explores the ethical implications of using AI tools to support decision-making and strategic alignment. Emphasizing human-centered governance, the article provides actionable insights on board engagement, digital maturity, responsible innovation, and the convergence of AI with enterprise value creation. It invites organizations to move beyond compliance and toward intelligent, transparent, and ethically aligned governance.