Artificial intelligence (AI) is becoming the key technology of the future. This technology refers to the ability of a machine to simulate human behaviour, such as reasoning, planning and creativity, in particular through learning algorithms. Companies are increasingly using it1 to develop more automated, personalized and “customer-oriented” services. AI also creates new opportunities to strengthen and facilitate the detection and reduction of risk, fraud and to foster better regulatory compliance. However, its use creates risks, as illustrated by the firm Deloitte in a study2 [our translation]: (1) Quality, quantity and relevance of the data used. The results of AI systems are dependent on the quality and quantity of data. If the datasets used to build the algorithms contain biases, the resulting algorithm will also likely reflect such biases, or even amplify them.(2) Lack of transparency regarding operations (black box when referring to AI). Unlike older generations of AI, where systems made very clear, human-made decisions, new generations will rely on very complex statistical methods, based on thousands of parameters. All these factors will make the final decision difficult for humans to interpret, let alone explain. (3) Possible malfunctions. Algorithms lack the human abilities of conceptual understanding and common sense that are needed to assess completely new situations. As highlighted in the latest reports from the World Economic Forum, the topic of artificial intelligence is at a turning point. In the short term, it will be important that any AI development meets minimum criteria in terms of governance, ethics and risk management. Deloitte3 further finds that this ethical consideration should focus on the reliability of the algorithms used (for internal and external verification purposes), the intelligibility of the models and the interactions between humans and intelligent algorithms. As such, it is crucial to review the mandate of the Corporate Governance Committee in order to integrate this ethical consideration and to develop a code for the use of artificial intelligence in order to assure shareholders and interested parties (stakeholders) that its development and its use are carried out by keeping humans at the heart of the machine and by guaranteeing the trustworthiness, security and confidentiality of the data input and by regulating algorithms so that they integrate diversity and surpass decision-making biases.