Boards Cite AI and Cyber Risks as Top Concerns

A new BDO survey reveals that U.S. corporate directors are struggling to balance complex agendas with rapid technological change.

Updated on Oct. 21, 2026 in Cybersecurity

Isometric editorial illustration of balanced stone blocks on a foundation, representing the structural challenges of corporate governance oversight. — A BDO survey finds that 80 percent of U.S. corporate directors struggle to keep pace with rapid AI and cybersecurity governance requirements. AI Illustration. Upload story photo >

Live Poll

Do you trust that corporate boards are sufficiently prepared to handle the risks of modern technology?

Eighty percent of corporate directors report having governance frameworks for AI and cybersecurity, yet many feel inadequately prepared for the accelerating pace of these technologies. A recent BDO survey shows that directors are increasingly concerned about their own expertise in data governance.

Why it matters

The rapid rate of technological advancement is currently outpacing the innovation capabilities and organizational readiness of many U.S. companies. Directors are finding it increasingly difficult to prioritize cybersecurity oversight amid increasingly complex board agendas.

Thirty-six percent of directors reported high confidence in their board's expertise regarding data governance, while 15% expressed no confidence at all. Despite these gaps, 88% of respondents expressed confidence in executive teams to integrate new technologies.

The players

BDO

BDO is an accounting and advisory firm that conducts periodic research on corporate governance, audit, and risk management trends.

The details

More than 200 U.S. directors were surveyed about their readiness, with 57% identifying the speed of change in AI and cybersecurity as their primary organizational concern for the coming year. Consequently, a quarter of those surveyed admitted to deprioritizing security and AI oversight because of overwhelming board agendas.

BDO conducted its previous board survey in 2025.
The 2026 survey of more than 200 directors took place in June 2026.
BDO released the findings of its 2026 board survey on October 19, 2026.
Directors are looking toward the next 6 to 12 months as a period of significant organizational concern.

The Tech Race

The transition toward AI-integrated operations has created an urgent need for specialized oversight that many traditional boards currently lack. This data confirms that companies are shifting away from legacy governance models toward more technology-focused risk frameworks.

Shareholders and employees may see changes in how companies manage sensitive data as boards shift focus toward hiring directors with specific AI and security expertise. This adjustment is expected to result in more rigorous internal compliance requirements and updated organizational protocols for handling technological risks.

The takeaway

Corporate boards are facing a critical gap between their current oversight expertise and the rapid speed of technological change. To close this gap, companies should consider formalizing training programs to ensure directors can effectively govern AI and data risks.