Audit Committee Practices Report 2025
Common Threads Across Audit Committees, 4th edition
The Audit Committee Practices Report provides directors— especially audit committee members—and governance professionals with insights into priorities, challenges, and opportunities.
The report aims to provide insight into audit committee priorities and challenges, to understand how audit committees are evolving, and to identify emerging trends. Outside of financial reporting and internal controls, the top three priorities of the audit committee over the next year are consistent with last year: cybersecurity, enterprise risk management (ERM), and finance and internal audit talent.
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