In times of robust technological change and innovation, boards are a critical element in the overall governance structure, helping guide where investments are made and how risks are managed. The explosion of investment and adoption of cloud infrastructure, GenAI and quantum computing will continue to increase and may extend the knowledge gap between management and the board — unless appropriate steps are taken. Risks are evolving more quickly in a business environment marked by rapid technological advancements and geopolitical uncertainties. 

In this issue of The Bulletin, we offer assessment questions for audit committees to consider when evaluating their performance.