1、 2026KPMG.Make the Difference.Building an AI frameworkstrategy for cognitivebusiness assurance 2026 KPMG Assurance and Consulting Services LLP,an Indian Limited Liability Partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limi
2、ted,a private English company limited by guarantee.All rights reserved.2Building an AI framework strategyfor cognitive business assuranceTable of contents1Foreword032Chapter 1:Aligning AI goals to BA objectives 053Chapter 2:Designing an overarching data management strategy084Chapter 3:Modernise the
3、datalake capabilities165Chapter 4:Conceptualise the journey of the cognitive control framework 186Chapter 5:Leverage existing assurance technology stack 247Chapter 6:Deploy agents with agility262Building an AI framework strategyfor cognitive business assurance 2026 KPMG Assurance and Consulting Serv
4、ices LLP,an Indian Limited Liability Partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited,a private English company limited by guarantee.All rights reserved.2026 KPMG Assurance and Consulting Services LLP,an Indian Limit
5、ed Liability Partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited,a private English company limited by guarantee.All rights reserved.3Building an AI framework strategyfor cognitive business assuranceForewordIn August 202
6、5,KPMG in India published its Revenue Assurance and Fraud Management(RAFM)survey report,offering a market-led view of how artificial intelligence is currently being adopted across RAFM functions.While the survey revealed that organisations are directing,on average,36 per cent of RAFM budgets toward