This week on The Audit Podcast, we're joined by Patrick Niemann, Partner and Leader of EY's U.S. Center for Board Matters.

Pat brings a unique perspective shaped by decades of working directly with boards and audit committees. In this episode, he shares what's top of mind for board members right now—from uncertainty in the economic and geopolitical landscape to evolving expectations around risk management.

We dig into how boards are thinking about cybersecurity, AI governance, and emerging technology risks, and how those conversations have changed over the past year. Pat explains why boards are moving beyond awareness and asking more pointed questions about how AI is being deployed, what risks it introduces, and how management teams are addressing them.

Also, be sure to follow us on our social media accounts on LinkedIn, Instagram, and TikTok.

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

Timecodes:

1:23 – What's ahead in 2026

4:02 – Board priorities for 2026

7:33 – AI and cybersecurity considerations

12:20 – Emerging risks in 2026

18:20 – How tariffs are shaping corporate investment

22:40 – Governance of AI agents in 2026

28:28 – The AI bubble question

32:11 – Final thoughts

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This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

Be sure to follow us on our social media accounts on:

LinkedIn: https://www.linkedin.com/company/the-audit-podcast

Instagram: https://www.instagram.com/theauditpodcast

TikTok: https://www.tiktok.com/@theauditpodcast?lang=en

Also be sure to sign up for The Audit Podcast newsletter and to check the full video interview on The Audit Podcast YouTube channel.

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This podcast is brought to you by Greenskies Analytics. the services firm that helps auditors leapfrog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.

To wrap up the year, Trent Russell is giving away a copy of Getting Ready to Roar: A Chief Auditor's Guide from Audit Room to Boardroom by Navin Pasricha—a book he believes every auditor should have on their shelf.

How to enter:
• Find the giveaway post on LinkedIn (from The Audit Podcast or Trent Russell) and leave a comment
• Want an extra entry? Leave a written review of The Audit Podcast on Spotify or Apple Podcasts

That's it. Any comment counts.

The winner will be selected over the holiday break and announced soon after. Even if you don't win, this is a book worth checking out.

Merry Christmas, happy holidays, and thanks for listening. We'll see you in 2026.

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This podcast is brought to you by Greenskies Analytics, the services firm that helps auditors leap-frog up the analytics maturity model. Their approach for launching audit analytics programs with a series of proven quick-win analytics will guarantee the results worthy of the analytics hype.

Whether your audit team needs a data strategy, methodology, governance, literacy, or anything else related to audit and analytics, schedule time with Greenskies Analytics.