Audit Committee Brief

July 2026

This edition covers the following topics:

• Using AI in finance? Build an audit trail ready for testing

• Anti-Fraud Collaboration releases publication on internal auditor’s responsibilities related to fraud risk

• Autonomous AI is rewriting the rules of risk management

• Internal audit’s strategic moment

• How finance can enhance stability, innovation, and ROI focus

June 2026

This edition covers the following topics:

• Share your views on the priorities shaping audit committee oversight

• Registered offerings

• Chairman Atkins launches 'Material Matters' podcast

• Evidence-based recovery: Emerging cyber focus for boards

• Govern AI before it governs you

• Is it time to reimagine risk management?

• European Commission launches consultations on draft delegated regulations for revised ESRSs and voluntary sustainability reporting standard

May 2026

This edition covers the following topics:

• Gain insight into emerging audit committee oversight trends
• How CFOs are leading AI strategies
• Controllership trends in 2026
• Disclosure trends from the 2025 reporting season
• Financial reporting considerations arising from the conflict in the Middle East
• Quarterly accounting roundup: First quarter — 2026

April 2026

This edition covers the following topics:

• Why CEOs can benefit from more meaningful engagement with audit committee chairs

• Voices from the audit committee: A supplemental report

• COSO releases publication on Generative AI

• Why CFOs may now need to serve as chief storytellers

• M&A Trends Survey: A tale of two markets

• Scaling and streamlining sustainability reporting in an effort to drive growth

March 2026

This edition covers the following topics:

• The state of AI in the enterprise

• AI insights rise, but clear ROI still lags

• Integrity is not a buzzword: How leaders can foster trust in uncertain times

• 2026 internal audit hot topics, including IT and operations focus areas

• Omnibus legislative developments and updates to European sustainability reporting standards

February 2026

This edition covers the following topics:

• Audit committee priorities in the year ahead

• Rising complexity in global markets presents new fraud risks

• Finance trends 2026: How finance-led cost management drives value

• Artificial intelligence in the boardroom

• Tech trends 2026

• Audit committee transparency barometer 2025

• Global economic outlook

January 2026

This edition covers the following topics:

• Board oversight of geopolitical risk

• Navigating uncertainty: Boardroom insights on agile AI governance

• AI, digital assets, and sustainability: What Form 10-Ks tell us about reporting trends

• Quarterly accounting roundup: Year in review — 2025

• Board governance in 2026: Adapting to complex risks and rising expectations

Previous editions

View previous editions of our Audit Committee Brief at our Global Centre for Board Effectiveness.

Archive