According to the article, AI has reached an inflection point where the focus has shifted from innovation to monetization, with organizations scaling deployments beyond pilots and achieving measurable ROI in areas like healthcare, finance and logistics. Protiviti’s Jim DeLoach argues that organizations turning AI into enterprise value are building discipline around ethical governance, formalized risk oversight and boards that treat AI as a standing strategic priority. Recent Protiviti research, conducted with BoardProspects, offers perspectives from 772 board members and C-suite leaders worldwide. The survey found that 95% of the most confident organizations say they’re seeing significant return on investment, compared with just a third of those still struggling to show value. Additionally, 93% of high-ROI organizations trust that they’re deploying AI ethically vs. 42% of their low-ROI peers, and 63% of high-performing boards treat AI as a standing agenda item, against only 13% at the low end. The article notes that regulatory frameworks, such as the EU AI Act, reflect growing recognition of AI’s transformative power and the need for ethical governance.