Global audit insights: converging risks and what directors must know
The pace and complexity of risk is accelerating, with AI, cyber threats, geopolitics and sustainability reshaping board oversight.
This 2025 GNDI global research report delves into how directors are overseeing the opportunities and risks of AI.
Artificial intelligence is reshaping industries — and boardrooms. This GNDI global research report delves into how directors are overseeing the opportunities and risks of AI, from algorithmic accountability to boardroom capability and governance structures. With insights drawn from director institutes around the world, it reveals emerging practices and expectations for AI oversight at the board level. The report highlights gaps in confidence and preparedness and provides a global perspective on how directors can future-proof their organisations through responsible, informed, and ethical AI governance.
This report was created under the oversight of the Global Network of Director Institutes (GNDI), led by Chair Kirsten Patterson, with significant input from the Institute of Directors' Principal Advisor Governance Leadership Judene Edgar - drawing on content from across our GNDI partners and contributions from the GNDI Policy Committee
The Global Network of Director Institutes (GNDI) is a network of leading director institutes from around the world. A global programme of reciprocity helps directors, and their boards, to unlock access to director resources around the world. GNDI comprises 22 institutes representing more than 150,000 directors and other governance professionals around the globe. The Institute of Directors New Zealand is a founding member.