AI systems are starting to move beyond simple responses. In many organisations, AI agents are now being tested to plan tasks, make decisions, and carry out actions with limited human input. It is no longer just about whether a model gives the right answer. It is about what happens when that model is allowed to act.

Autonomous systems need clear boundaries. They need rules that define what they can access, what they are allowed to do, and how their actions are tracked. Without those controls, even well-trained systems can create problems that are hard to detect or reverse.

One company working on this problem is Deloitte. The firm has been developing governance frameworks and advisory approaches to help organisations manage AI systems.

From tools to AI agents

Most AI systems in use today still depend on human prompts. They generate text, analyse data, or make predictions, but a person usually decides what happens next. Agentic AI changes that pattern. These systems can break down a goal into steps, choose actions, and interact with other systems to complete tasks.

That added independence brings new challenges. When a system acts on its own, it may take paths that were not fully expected or use data in ways that were not intended.

Deloitte’s work focuses on helping organisations prepare for these risks. Rather than treating AI as a standalone tool, the firm looks at how it fits into business processes, including how decisions are made and how data flows through systems.

Building governance into the lifecycle

Governance should not be added after deployment. It needs to be built into the full lifecycle of an AI system.

This starts at the design stage. Organisations need to define what a system is allowed to do and where its limits are. This may include setting rules around data use and outlining how the system should respond in uncertain situations.

The next stage is deployment. At this point, governance focuses on access and control, including who can use the system and what it can connect to. Once the system is live, monitoring becomes the main concern. Autonomous systems can change over time as they interact with new data. Without regular checks, they may drift away from their original purpose.

The role of transparency and accountability

As AI systems take on more responsibility, it becomes more difficult to trace how decisions are made. This creates a demand for stronger transparency. Deloitte’s work highlights the importance of keeping track of how systems operate. This includes logging actions and documenting decisions. These records help organisations in determining what happened if something goes wrong. If an autonomous system takes an action, there needs to be clarity about who is responsible.

Research from Deloitte shows that adoption of AI agents is moving faster than the controls needed to manage them. Around 23% of companies already use them, and that figure is expected to reach 74% within two years. Only 21% report having strong safeguards in place to oversee how they behave.

Read More: As AI agents take on more tasks, governance becomes a priority