Audit Committee Priorities For 2025

In an era when the business landscape is characterized by rapid changes and rising uncertainties, the need for robust governance oversight has never been more critical. As organizations strive to navigate an increasingly complex business environment, the role of the board in overseeing enterprise risk management, financial reporting, and compliance becomes paramount. This publication discusses the evolving priorities and responsibilities of audit committees (ACs) in 2025, emphasizing risk governance, technology integration, and investor expectations.

Enhanced Risk Governance and Enterprise Risk Management Integration

Today's ACs are watching an evolving risk landscape impacted by significant geopolitical factors, continuing supply chain disruptions, global inflation, and the emergence of technology that for many companies may prove highly disruptive to their businesses. According to the BDO 2024 Board Survey of approximately 250 sitting directors, 31% identified