AI Governance and Board-Level Risk Oversight in the Age of Autonomous Enterprises: A Framework for Financial Resilience and Regulatory Accountability Manas Pandey CEO, MS Risktec Solutions Abstract The rapid integration of Artificial Intelligence (AI) into enterprise decision-making has fundamentally transformed corporate governance, financial risk management, and regulatory accountability. Boards and executive leadership teams are increasingly required to supervise AI-driven systems that influence lending decisions, fraud monitoring, customer profiling, algorithmic trading, operational resilience, and strategic planning. However, traditional governance frameworks were not designed to address autonomous, continuously learning systems capable of creating systemic risks at unprecedented scale and speed. This paper examines the emerging role of board-level AI governance in strengthening enterprise resilience and proposes a structured governance model integrating Enterprise Risk Management (ERM), AI governance, cybersecurity oversight, and regulatory compliance. The paper argues that AI risk can no longer be treated as a purely technological issue and must instead be embedded within corporate governance structures, audit mechanisms, and strategic decision-making processes. Drawing from evolving global regulatory frameworks—including the European Union AI Act[4], the Digital Personal Data Protection Act (India)[8], Basel operational risk principles[5], and ESG governance expectations—the paper introduces an integrated governance framework called Autonomous Intelligence Management Systems (AIMS). The framework emphasises explainability, accountability, fairness, resilience, and continuous monitoring of AI systems. The study concludes that organisations adopting board-driven AI governance structures are likely to achieve superior risk-adjusted performance, regulatory preparedness, and stakeholder trust.