As part of its report, What Audit Committees Should Prioritize in 2023, the EY Center for Board Matters identified areas that audit committee members will have to focus on over the next 11-plus months, including risk management, financial reporting, and tax and policy developments. We spoke with Patrick Niemann, EY Americas audit committee forum leader, to dive into three more areas that audit committees will want to monitor: ESG, the economy and cybersecurity.Â
Directors & Boards: What are the major areas of concern for board audit committees as we progress further into 2023?Â