The board value dashboard
One page per steering committee: benefit delivered against approved baseline, financial variance against budget, model performance against threshold, open governance exceptions, top five risks by exposure. A row that cannot be filled with a real figure is itself the finding.
Three-layer measurement
Model performance, operational outcomes, and business value reported from day one of production. The value layer, revenue, cost, decision quality, is the one that justifies the investment and the one most programmes defer to steady state. It is never deferred here.
Baseline reconciliation
Delivered value reconciled against the baseline set before the engagement began, published to the board on the same cadence as operational metrics. The next AI investment case is validated against this record, not fresh projections layered on unproven ones.
The investment-to-outcome map
Every funded workstream tied to the specific revenue, cost, or margin outcome it was funded to move, reconciled quarterly against actuals rather than original projections. This is what a CFO recognises as capital discipline.