Finance and management teams play an important role in helping audit committees stay informed, focused, and prepared in a fast-changing business environment. We discuss how management can better support audit committee oversight through timely information, thoughtful scenario analysis, effective pre-read materials, and more forward-looking discussions—including as boards consider evolving areas such as AI, cybersecurity, geopolitical uncertainty, and regulatory change.

Key topics and timestamps

• 2:54 — Audit committee priorities
• 5:15 — Scenario planning and analysis
• 7:01 — Effective pre-reads and meeting materials
• 10:10 — AI oversight and governance
• 13:15 — Key risks on the agenda
• 17:48 — Board priorities for what’s ahead

Additional Resources

For more on supporting effective audit committee oversight, check out these PwC publications:

• Board oversight of AI transformation
• Overseeing the external auditors
• Financial reporting oversight

For more conversations like this one, join our Quarterly accounting webcast. Each quarter we bring together PwC specialists and prominent external guests to share diverse perspectives on the latest developments in accounting and reporting, along with timely insights to help you prepare for the reporting cycle ahead.

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About our guest

Laura Hay serves on the boards of MetLife [NYSE: MET], Everest Group [NYSE: EG], and Hippo Holdings [NYSE: HIPO]. She chairs the audit committees of MetLife and Everest and contributes to Audit, Risk & Finance, Tech/Cyber and Nominating & Governance Committees between the three boards. She previously served on the board of KPMG US, chairing its Compensation/Pension and Nominating Committees and contributing to Risk and Audit/Finance.

About our guest host

Kathy Nieland is a partner in PwC’s Governance Insights Center, where she leads governance practices for directors serving on audit committees. She has over 30 years of experience in providing assurance and advisory services to PwC clients. Her current roles also include oversight of PwC’s largest global industrial and services audit clients. Client service experience includes serving Global SEC registrants in the chemicals, manufacturing, engineering and construction, energy services, clean technology, metals, retail, and services industries.

Transcripts

Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

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