Practitioner's Corner: When the Token Bill Comes Due—Building an Enterprise AI Budget That Holds Up

Colorful bar and line graphs on a grid background, representing fluctuating data patterns
Author: Mary Carmichael, CISA, CISM, CRISC, CPA
Date Published: 1 November 2026
Read Time: 9 minutes

Four months into 2026, Uber had already exhausted its annual budget for artificial intelligence (AI) coding tools.1 Uber responded by implementing monthly spending limits and an internal dashboard. Those controls may help contain an immediate overrun, but they do not answer the harder question: What did the organization receive for the money it spent?

Many organizations are now facing the same challenge. AI adoption is moving faster than financial oversight, and by the time the full cost becomes clear, the technology may already be embedded in daily operations...

 

Members, login to keep reading.

Not a member but want to read more?
Explore ISACA member benefits today.