Artificial Intelligence Governance in Organizations: An Analytical Study of Legal Accountability and Risk Management in the Context of Digital Transformation

Artificial intelligence (AI) has become an influential tool in improving organizational performance, enhancing decision-making processes, and automating administrative operations and professional services. However, the expanding use of these technologies raises legal and regulatory challenges concerning the legitimacy of decisions generated by intelligent systems, the extent of liability for harm arising from their use, data protection, transparency, and effective human oversight.Accordingly, this study examines AI governance in organizations from an integrated perspective combining legal accountability and risk management. It aims to identify the principles that should govern the development and use of AI systems, analyze the roles and responsibilities of the relevant stakeholders, and assess the extent to which existing regulatory frameworks adequately address the risks associated with these technologies. The study adopts an analytical and comparative approach by examining relevant international frameworks, particularly the Artificial Intelligence Risk Management Framework issued by the National Institute of Standards and Technology (NIST) and the European Union Artificial Intelligence Act.The study seeks to propose an integrated framework for organizational AI governance based on clear allocation of responsibilities, continuous risk assessment, enhanced transparency, decision documentation, and appropriate human oversight. Its expected contribution lies in connecting legal requirements with the administrative procedures necessary for the responsible use of artificial intelligence within organizations.