The Center for Audit Quality

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Audit Committee Practices Report: Common Threads Across Audit Committees | 2024

Audit Committee Practices Report: Common Threads Across Audit Committees | 2024

As the regulatory environment grows in complexity and organizations address new and continuing challenges, additional expectations are placed on audit committees. The scope of their responsibilities continues to expand beyond the traditional remit of financial reporting and internal controls, internal and external audit, and ethics and compliance programs. Topics like cybersecurity, artificial intelligence (AI), and climate are now regularly showing up on many audit committee agendas, especially when it’s a matter of complying with regulatory disclosure requirements. In this report, we highlight the top five priorities—cybersecurity, enterprise risk management, finance and internal audit talent, compliance with laws and regulations, and finance transformation—that were identified by audit committee members who participated in the survey.

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