The Pre-Read

There is a version of the "AI in audit" conversations that claims AI is replacing practitioners and the profession is being disrupted overnight. Former AICPA Auditing Standards Board member Jeff Rapaglia reframes the AI hype: stop worrying about falling behind, and start worrying about over-relying on automated tools.

Jeff joins Steve Soter and Alyssa Zucker to reframe the real threat of automation bias, and blindly trusting automated tools while failing to challenge the results. He breaks down why automated platforms taking over routine processing actually elevates human skepticism, making auditor judgment the most vital asset in the room.



In this episode:

• Why automated platforms doing 80% of routine workflows makes the remaining 20% of human critical thinking essential
• Why regulators like the PCAOB will always demand auditors explain the "why" behind their testing, whether using Excel or an AI model
• Why you should stop worrying about being left behind and start worrying about accepting unchecked AI outputs
• Why young auditors starting out in an AI-native environment have a structural edge over legacy habits

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Most leaders wait for certainty before they make decisions. Tracy Nolan, SVP at Humana, says that is the biggest mistake a leader can make in a crisis.

Tracy has led through some of the highest-stakes moments in corporate crisis management, including one of the largest mergers in telecom history during the COVID-19 pandemic. She joins The Pre-Read to talk about what leadership actually requires when the answers aren’t ready yet.


In this episode:

• Why clarity matters more than certainty in a crisis

• What Tracy learned about the personal cost of leading through crisis

• Why she interviews for curiosity and adaptability over experience

• What CFOs and their teams need most when volatility becomes constant

• How to protect yourself from burnout when crisis is the baseline, instead of the exception

74% of S&P 500 companies revised their GHG emissions data at least once over a decade of voluntary reporting. That's the assurance gap in practice.

Deloitte's Sarah Digirolamo and Kristen Sullivan join The Pre-Read to break down what it takes to get assurance-ready before regulators require it, and why having the data isn’t enough if it isn’t in scattered silos.

In this episode:

• Why assurance readiness is a precondition for any assurance engagement, not a step within it

• Why companies consistently believe their data is sufficient when it is scattered across systems, geographies, and methodologies with no central governance

• How the cultural difference between sustainability teams and audit teams creates friction, and how successful organizations work through it

• Why the linkage between sustainability and financial reporting is where investors are paying close attention

Finance leaders build judgment and gain experience by doing the work throughout their career. But what happens when agents do the work instead?

Workiva CFO Barbara Larson joins The Pre-Read to talk about her first six months in the role and the talent pipeline risk she thinks is flying under the radar: a generation of finance leaders who are skilled at directing AI but may not have the experience to recognize when something breaks.

In this episode:

• Why the path to CFO is about doing work and growing financial skills alongside AI

• How to build a finance culture where people are ready to lead

• What the CFO of 2035 will need to prove to compete against AI numbers

• Why finance leaders should focus less on pursuing the CFO title, and more time learning the skills necessary to identify and respond to risk


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AI transformation is a problem of governance, not technology. Anthony Habayeb, CEO of Monitaur, argues that organizations don’t need to spin up a new AI governance framework, but they need better use of the controls CFOs and auditors already own.

In this episode:

-Why AI pilots stall and what it reveals about governance gaps

-How to build an AI governance framework from structures you already have

-Why the agent isn’t the risk, but the use case is

-Who owns accountability when an autonomous system takes action?

-How CFOs and audit teams are becoming the forcing function for AI quality

Subscribe for episodes on the issues shaping finance, audit, risk, and sustainability at the C-suite level.

Most climate risk assessments are missing hazards, scoping too narrowly, and leaving physical climate risk under-analyzed. Linda Romanovska helped write the rules, and she’s here to explain what better reporting looks like.


As co-author of the European Sustainability Reporting Standards and a member of the EU Sustainability Reporting Board, Linda has spent 20 years working on climate risk assessment across sectors and jurisdictions. She joined The Pre-Read to break down what mandatory climate-related financial disclosure requires.

In this episode:

Why most climate risk assessments assess too few hazards

The key differences between physical climate risk and transition risk

How to scope scenarios and time horizons without cutting corners

What climate-related financial disclosure users want to see

Where AI is making climate risk assessment faster and more audit-ready

The M&A market is heating up, and AI is compressing deal timelines from weeks to days.

In this episode of The Pre-Read, guest host Josh Gertsch and Troy Hooper of Mergermarket provide a capital markets update that touches on the SpaceX IPO, the quiet M&A surge, and why quality assets with resilient cash flows are winning. Then, guest host Esther Toth talks with Latitude Financial Services CFO Guillaume Leger about leading finance teams through change, AI, and why sustainability reporting is a frontier CFOs can’t ignore.

0:00 What’s in this episode

1:56 Capital markets & M&A update with Josh and Troy

3:32 The IPO boom and M&A recovery

4:39 Trends driving M&A

13:18 Esther asks Guillaume about guiding finance teams through change

16:55 Upsides and downsides to AI in finance

19:48 The new frontier of financial reporting

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Sustainability reporting and financial reporting are converging fast. But the controller who treats them as the same thing could get burned.

In this episode, Dr. Lee Hui Mien of Singtel and Jonathan Gregory of The Hershey Company offer their views on one urgent question: what does it actually mean to bring sustainability reporting under the finance umbrella, and where does that process break down?


Chapters:

0:00 — Intro

2:30 — Dr. Lee Hui Mien on why sustainability data is fundamentally different

8:45 — Why restatement in sustainability is a feature, not a failure

13:20 — Scope 3 and why supply chain visibility can break down at tier two

19:10 — Jonathan Gregory, Global Controller at The Hershey Company

24:00 — AI governance and segregation of duties

29:45 — What the next five years demand from controllers


Guests:

Dr. Lee Hui Mien, Sustainability Leader, Singtel

Jonathan Gregory, Global Controller, The Hershey Company

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Boards are under pressure to govern AI responsibly, but most directors still lack the knowledge to ask the right questions, let alone hold management accountable. Two leaders explain what it actually takes.

Dr. Chong Yoke Sin chairs Singapore’s SCS AI Ethics and Governance Council and sits on financial services, property, and healthcare boards. Heather Holding is Chief Risk Officer at Best Egg and hosts an AI adoption series called “AI With Heather.” They’ve approached AI governance from opposite ends of the org chart—and landed on the same answer.

In this episode:

• Why fiduciary responsibility now extends to AI (and what that means for directors who lack technical backgrounds)
• How continuous AI monitoring is disrupting the traditional three-lines-of-defense model
• The “organize my closet” onboarding method that got an entire risk team using AI regularly
• Why curiosity is the most important governance capability of the next 12 months
• What “clean data in” means for getting AI outputs you can trust

Subscribe to The Pre-Read for bi-weekly insight for finance, risk, audit, and sustainability leaders.

Climate mandates, GRC strategy, and a bike metaphor that'll change how you think about controls.
 In this episode, Alyssa Zucker speaks with sustainability expert Mark Mellen on California's SB 253 soft launch—and why companies treating this year as a free pass will be blindsided in 2027. Then 25-year GRC veteran Graeme Fleming explains why governance-first programs help organizations move faster. Chapters 00:00—Intro: California, GRC, and what's at stake 01:45—Mark Mellen: California SB 253 and the soft launch 07:00—SB 261, climate risk, and the commercial case 10:00—Global mandates: CSRD, ISSB, and the fragmented web 11:30—The ESG controller and data governance 17:00—Quantifying sustainability value 20:00—Graeme Fleming: Putting the G back in GRC 22:00—AI, the EU AI Act, and GRC's strategic role 23:00—The bike brake framework


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