Agents are being deployed faster than the foundations that govern them are being built. Many operate without a documented owner, without a unique identity, and without a tested way to shut them down. One in three organizations already use AI in critical resilience workflows, yet 30% have never tested for agentic AI failure.
The gap exists because the question has changed. For years, governance has asked whether you could trust what AI produces. Agentic AI asks whether you can control what it does, and the difference is operational: An output can be reviewed before it matters, while an action takes effect the moment it happens. Distributed ownership, periodic reviews, and policy-based controls were built for the first question, but cannot answer the second.
This report maps what accountability requires now, function by function: what changes for internal audit when a quarterly sample becomes a postmortem, what compliance teams must document before "the AI decided" meets a regulator, and why agents that inherit a user's permissions turn a visibility problem into a control failure.
Regulators, auditors, and incidents will force this question. The organizations that come out ahead will be the ones that redesigned accountability first, not the ones that adopted fastest. Read the report to see what that takes.