Publication

Artificial intelligence and the board: what audit committees need to know

Regional Audit Committee NetworksAugust 2025

As artificial intelligence (AI) reshapes the business landscape, audit committees must develop a degree of AI fluency to keep pace with evolving risks and opportunities. From generative tools to predictive analytics, AI offers a broad range of capabilities, but not all are equally suited to every business. Organizations must strategically select tools that align with their goals, capabilities, and infrastructure. Boards play a critical role in ensuring that AI is implemented responsibly and strategically, with an eye toward long-term value.
From March to June 2025, Tapestry Networks convened six in-person meetings of its US audit committee networks, bringing together audit committee chairs of large public companies to discuss AI. Multiple guests—including executives, academics, and technical experts—offered their insights during the meetings.