Board Director · Expert Witness · Author & Speaker
Christopher L. Cook, CFA
A finance and governance executive working at the intersection of audit, financial reporting, and the governance of artificial intelligence — in the boardroom, in litigation, and in print.
Christopher Cook spent twenty-one years at IBM in senior finance, audit, and governance roles across three continents. Most recently, as Worldwide Deputy Chief Auditor, he built the company's first AI and ESG audit programs, while also serving as a voting member of IBM's AI Ethics Board. Earlier, he was Chief Financial Officer of the United Kingdom and Ireland business and Controller of the Japan business.
He qualifies under SEC requirements as an Audit Committee Financial Expert and holds the CFA charter, an MBA in Finance from Yale, and graduate and undergraduate degrees in computer science, a foundation that lets him assess the systems behind a control, not only the policy around it.
Three capacities, one standard of independence.
Board & Audit Committee Service
Cook brings audit-committee fluency and technology judgment to board service: audit and risk oversight, internal control over financial reporting, cybersecurity, and the oversight of AI and other emerging technology. He serves on the advisory board of Wayside, and previously served on IBM's United Kingdom statutory board as an executive director and on IBM Corporation's AI Ethics Board as a voting member. His experience is best suited to audit committee service and to technology or AI committee roles.
Expert Witness & Litigation Consulting
Cook is available to plaintiff and defense counsel as a testifying and consulting expert on AI governance, internal control over financial reporting, internal audit, and board oversight. His computer-science training allows him to examine the systems at issue, not only the surrounding policy. Conflicts are screened at intake, and terms are confirmed in writing before any engagement begins.
Expert witness profile (PDF ↓)Speaking & Writing
Cook writes and speaks on AI governance, audit, and board oversight for director, legal, and executive audiences. His writing has appeared in Corporate Board Member and AI Journal, examining how boards move from AI compliance toward governing AI as a system of controls for competitive advantage. He has presented at Opal Group conferences, at Yale School of Management, and to private executive forums.
Qualifications
- SEC Audit Committee Financial Expert
- Qualifies under SEC requirements
- CFA Charterholder
- CFA Institute
- MBA, Finance
- Yale School of Management
- MA, Computer Science
- Boston University
- BA, Computer Science, Cum Laude
- Boston University
A record in finance, audit, and governance.
Directed 151 process and cybersecurity audits a year, reporting findings to the CFO, CEO, and Board Audit Committee, and launched IBM's first AI and ESG audit programs. As a voting member of IBM's AI Ethics Board, reviewed client AI use cases for approval, rejection, or further analysis.
CFO of a $5B business; directed the separation of the outsourcing business into Kyndryl (NYSE: KD), a divestiture of 40% of the enterprise. Represented IBM's global financial strength to the UK Cabinet Office, reconciling third-party creditworthiness metrics.
Financial leadership for IBM's worldwide sales organization across seven geographic markets and $80B in revenue; built synergy tracking for the $34B Red Hat acquisition; expanded business controls compliance and policy.
Controller of an $8B business covering IBM's full Japan portfolio across software, consulting, outsourcing, and hardware; led Sarbanes-Oxley compliance and delivered a three-point gross-margin expansion.
Led IBM's earnings communications across ten consecutive quarters, preparing the CFO's earnings script and investor Q&A, reviewing SEC filings, and engaging institutional investors and analysts on IBM's results and strategy; ranked first in 2014 in the Institutional Investor All-America Executive Team for investor relations.
In print and before the room.
- When the Audit Trail Is Only an AlgorithmCorporate Board Member · 2026
- Shifting From Compliance to Competitive Advantage Through AI GovernanceAI Journal · 2025
- Corporate Governance & Ethics in the Age of AIOpal Group · February 2026
- Compliance in the Age of AIOpal Group · June 2026
- Featured speakerYale School of Management · 2025
- AI Governance practical applicationPrivate executive forums
Direct correspondence.
Attorneys weighing an engagement can begin with the expert witness profile above.