Navigating 2024: Priorities for board and audit committee agendas

As the business and risk environment continues to change, boards and audit committees must prepare for an array of challenges in 2024 – from geopolitical and economic uncertainty to technological and business model disruption.

To help them navigate these challenges, the KPMG Board Leadership Center (BLC) compiled leading issues – from gen AI and cybersecurity to talent – that boards and audit committees should keep in mind as they consider and carry out their 2024 agendas.

“In this volatile operating environment, demand for greater disclosure and transparency, particularly around the oversight and management of risks, will continue to intensify,” said John Rodi, leader of the BLC. “Closely linking risk and strategy and spending more time thinking about scenarios and the future will be crucial for boards to steer their companies through uncertainty in the year ahead.”

The On the 2024 Board Agenda and On the 2024 Audit Committee Agenda draw on BLC research, surveys, and interactions with directors and business leaders to prepare for the year ahead.

"The past year has brought significant changes to the risk landscape, putting companies' financial reporting, compliance, and risk management to the test,” said Stephen Dabney, leader of the Audit Committee Institute. “As aspects of financial reporting become more complex, audit committees will need to redouble their focus to help ensure that management’s internal controls, disclosure controls and procedures are keeping pace."

To learn more about the KPMG Board Leadership Center visit the BLC website to download all the On the agenda reports.