miod-publication-no-9

Artificial Intelligence Promotion and Governance

Directors Forum

Publication No. 10 - December 2025 | A joint initiative by MIoD and PwC

Artificial Intelligence 
Promotion and Governance

December 2025

This position paper presents a strategic perspective on the promotion and governance of Artificial Intelligence (AI), offering Boards of Directors a comprehensive guide to navigating its transformative potential. It explores the dual nature of AI, its capacity to unlock competitive advantage and operational efficiency, and the risks it introduces if not governed responsibly. The paper identifies key opportunities, including the deployment of AI to enhance workforce productivity, accelerate product development, and reshape business models. These benefits, however, must be pursued with a clear understanding of the ethical, legal, and operational risks involved.

Position Paper 10

Miod Pub 7

Responsible AI make sure that innovation deliver real business value while maintaining fairness, transparency, security and trust for customers and stakeholders.

Vikas Sharma, Partner and Africa Cyber Leader

AI is no longer just a tool: it is transforming how organisations operate, make decisions and innovate. Yes, it offers significant opportunities but it also raises concrete questions: how to maintain transparency? How to prevent misconduct? Who is responsible if things go wrong? These are issues that Boards of Directors can no longer ignore. This Position Paper aims to help Board members differentiate between beneficial uses and risk areas of AI. It provides clear guidance for maintaining control over governance in a world where algorithms can directly influence business matters. By participating in this tenth edition, we continue to support the MIoD in its mission: helping companies adopt modern, practical governance that is suited to today's challenges.

Julien Tyack, Sustainability Leader, PwC Mauritius

About the Directors Forum 

To support the MloD in building more effective boards and to promote good corporate governance, the Directors Forum (the Forum) was set up in 2012, in collaboration with PwC Mauritius. The Forum acts as an Advisory Council and Technical Committee to the MIoD.

Download the latest Position Paper to discover the members.

The Forum's objectives are to:

  • identify issues which are of most concern to directors,
  • produce position papers and, through consultation with Government and
  • regulators, contribute to policy development,
  • be the voice for governance and directors' issues in Mauritius,
  • develop guidance on governance issues in Mauritius.

{{filterContent.facetedTitle}}

{{contentList.dataService.numberHits}} {{contentList.dataService.numberHits == 1 ? 'result' : 'results'}}
{{contentList.loadingText}}
About Julien Tyack, Partner at PwC Mauritius

Julien Tyack, Partner at PwC Mauritius, is PwC's representative on the MIoD’s “Directors’ Forum ”. Passionate about governance issues, Julien recently took over PwC's responsibilities on the forum from former PwC Partner Michael Ho Wan Kau. Julien stated that he is "delighted to continue this journey with MIoD, and to bring all his energy and a fresh look" to the challenges ahead. 

Julien heads our Risk Assurance Services department since 2018 and was admitted as Partner since 1 July 2021. He has more than 20 years of professional experience, of which more than 12 years in Mauritius and 11 in the UK. He has been an Internal Auditor since 2003. He is also qualified to perform quality assurance reviews for clients with an in-house internal audit function. Julien has worked at Audit Committee and board level for large multinational organisations in various industries including oil and gas, construction, civil engineering, hotels, the UK government and the UK National Health Service.

About Vikas Sharma, Partner and Africa Cyber Leader

Vikas is the newly appointed PwC Africa Cyber Leader and he bring his technical expertise to this year's MIoD position paper. 

Vikas Sharma brings over 24 years of experience in Consulting and Risk Services and leads PwC’s Regional and Africa Territory Cyber practice. He empowers clients across financial services, telecoms, industrial manufacturing and smart cities to harness emerging technologies (AI, Quantum, etc.) to strengthen cyber capabilities and drive innovation.

He works across borders from Europe to the Middle East and Africa - leveraging the strength of the PwC network and aligning business strategy and investments with organisational priorities, enhancing resilience while connecting clients to a broader international perspective.

A champion of collaboration and talent development, from emerging professionals to executives, he is a sought-after keynote speaker, sharing insights to advance a trusted, secure and cyber-resilient future.

 

 

Contact us

Julien Tyack

Julien Tyack

Risk Assurance Services Partner and Sustainability Leader, PwC Mauritius

Tel: +230 404 5210

Follow PwC Mauritius