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DFAS-GDR: Governance deployment Roadmap — Implementation frameworks and adoption protocols for the DFAS Governance Convergence Doctrine

Author

Listed:
  • Hasan Mohamed Husain Alaali

    (Institute of Certified Public Accountant (ICPAP); Association of International Accountants (AIA))

Abstract

This manuscript provides the institutional deployment roadmap for the DFAS-AI Governance Convergence, a doctrinal framework for ethical and operational artificial intelligence governance in financial institutions. It delivers structured implementation strategies and standardized adoption protocols for banks, regulators, and auditors, addressing critical gaps identified in current AI governance practice. The proposed framework translates high-level governance principles into enforceable, auditable, and real-time operational systems, operationalizing recommendations of the OECD AI Principles and the EU AI Act within financial contexts. It integrates doctrinal components such as DFAS-FEP, DFAS-DAIF, DFAS-AAP, DFAS-CICP, DFAS-GIC, DFAS-CP, and DFAS-IFRS into institutional infrastructures, aligning ethical mandates with regulatory compliance and organizational resilience. This work addresses the urgent need for scalable, transparent, and context-sensitive AI governance in finance, moving beyond aspirational ideals to institutional reality, consistent with the growing call for accountable and auditable AI systems in high-stakes domains.

Suggested Citation

  • Hasan Mohamed Husain Alaali, 2025. "DFAS-GDR: Governance deployment Roadmap — Implementation frameworks and adoption protocols for the DFAS Governance Convergence Doctrine," Journal of Islamic Banking, Economics and Policy, Islamic Finance Review Ltd, vol. 2(1), pages 43-65, December.
  • Handle: RePEc:epz:jibepj:v:2:y:2025:i:1:p:43-65
    DOI: 10.63740/bjffnd45
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    JEL classification:

    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation

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