March 31, 2026
 

Voices from the audit committee: A supplemental report

Audit committee responsibilities continue to evolve as risks, regulations, and stakeholder expectations grow more complex. To help audit committees understand how peers are responding, the Center for Audit Quality (CAQ) and Deloitte publish the annual Audit Committee Practices Report, offering data‑driven insights into priorities, oversight responsibilities, and committee effectiveness.

This resource supplements findings from the Audit Committee Practices Report, by drawing from conversations with 27 directors serving on audit committees, to reveal strategies for enhancing audit committee meeting effectiveness. Designed for audit committee members and governance professionals, this companion resource helps bring the report’s insights into real‑world conversations. Learn what audit committee members told us about improving meetings through better presentations, more discussion and engagement, and higher quality pre-reads.

Explore the resource and use it alongside the Audit Committee Practices Report to support informed, forward‑looking audit committee oversight.