Audit Committee Guide
Requirements, oversight responsibilities, and effectiveness strategies
Understand the role of the audit committee and its members
Navigate your audit committee’s evolving role
When audit committee requirements evolve and expand, clarity matters. Deloitte’s Audit Committee Guide offers practical considerations to help new and seasoned members fulfill their responsibilities and build trust between their fellow board members and stakeholders.
By leveraging this guide’s strategies for promoting effectiveness and executing oversight, you can empower yourself with knowledge to raise the bar in overseeing financial reporting, risk, ethics and compliance, internal audit, and more.
Featured content
The audit committee’s role in overseeing AI
As AI rapidly scales, oversight should focus on governance, risk, ethics, and what’s disclosed in financial statements.
Cyber risk
SEC cyber rules standardize governance and incident reporting disclosures, addressing investors’ need for timely, consistent cyber risk information.
Global Internal Audit Standards™
The Global Internal Audit Standards™ issued by The Institute of Internal Auditors identify essential conditions that strengthen audit committee–chief audit executive dialogue and internal audit effectiveness.
Fraud risk
The audit committee should work with management to oversee the establishment of appropriate antifraud controls and programs and to take appropriate steps when fraud is detected.
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A closer look at the role of audit committee member
Understand what’s required for an audit committee—from structure and composition to charter requirements, independence, financial literacy, and performance assessment.
Tools and resources
Explore valuable tools, resources, and questions audit committees can use to promote constructive dialogue on important topics.
Krista Parsons
Christine Davine
