Boards now operate in an environment where disruption is a standing feature. For audit committees, the challenge is no longer merely preparing for isolated shocks but governing through overlapping and constantly evolving sources of risk.

In March 2026, ACLN, EACLN, and EDGE members gathered for meetings in New York City and Barcelona, engaging in in-depth discussions with senior leaders and experts in technology, geopolitics, governance, and risk. Across networks, a clear theme emerged: technological and geopolitical developments are creating sustained pressure on companies, and audit committees are increasingly at the center of governing these dynamic risks.



This ViewPoints summarizes those discussions, examining how audit committees are overseeing technological and geopolitical disruption and how boards are adapting their governance practices.