The governance of artificial intelligence (AI) in organisations is the focus in this edition of the Business Day Spotlight. Host Mudiwa Gavaza is joined by Shane Cooper, head of digital advisory at Forvis Mazars in South Africa.The discussion details what boards should test for in 2026 regarding AI and its use in organisations. Cooper begins by addressing what he calls a “confidence trap” in corporate boards. The high-level data suggests immense optimism, but granular metrics tell a completely different story. For instance, nearly 94% of executives express immense confidence in their AI outlook and expect return on investment (ROI).Yet, only 30% of those leaders anticipate seeing an actual profit from AI over the next 12 months.Going further under the surface, roughly one-third of executives admit they lack confidence in the existing skill sets within their organisations to properly execute an AI strategy.According to Cooper, this tension highlights an environment where leaders feel tremendous market pressure to buy into the hype, yet lack the internal foundation to drive actual fiscal value.Through the discussion, the adviser notes the evolution of AI use across public and private sector institutions; what boards should test for; frameworks for AI governance; and what it means to be “AI ready”.To move past what Cooper terms “AI Theatre” like simply buying Microsoft Copilot licences and assuming the company is “AI ready”, he outlines a five-point testing framework for boards and executive teams, focused on: clarity of strategy and use cases; data quality; governance, risk, and compliance; human adoption and corporate friction; and alignment of tone. Join the discussion: Producer: Demi BuzoBusiness Day Spotlight is an Arena Podcasts Production.For more episodes, subscribe to Simplecast