Ep 269: What's on the Minds of Boards in 2026 w/ Patrick Niemann (EY)

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.

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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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