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2025 Mini-Guide for Audit and Risk Committees (ARCs)

The Singapore Institute of Directors (SID), with the support of PwC Singapore, the Accounting and Corporate Regulatory Authority (ACRA) and Singapore Exchange (SGX) have produced a handy at-a-glance overview to equip audit and risk committees (ARCs) and directors with the knowledge to drive growth and deliver value in a complex global business environment.

Hot topics that ARCs and directors need to know

  • Shifting macroeconomic environment
  • Climate-related considerations
  • Spotlight on specific accounting standards
  • Businesses strive for growth. How do boards navigate the evolving global and business environment to deliver shareholder and stakeholder value?
  • The evolution of Generative AI: balancing euphoria and despair
  • Leveraging existing governance frameworks
  • Establishing an enterprise-wide risk taxonomy for AI
  • Updating enterprise perspectives on risk and values
  • Defining roles and responsibilities
  • Developing a training and change management programme
  • Responsible AI and director’s role
  • The board’s focus

2025 Mini-Guide for Audit and Risk Committees

(PDF of 824.38KB)

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David Toh

David Toh

Governance, Risk, Controls and Internal Audit Leader, PwC Singapore

Tel: +65 9186 3006

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Sanjoy Banerjee

Sanjoy Banerjee

Managing Director, PwC Singapore

Tel: +65 9781 0844

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Aaron Lim

Aaron Lim

Senior Manager, PwC Singapore

Tel: +65 9679 3592

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