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Audit Committee Insights

Deloitte is committed to helping audit committee members stay informed by providing the latest thinking from our subject matter specialists on audit committee-relevant issues.

The Audit Committee Chair of the Future

Explore how the role of the audit committee chair is evolving to meet today’s demands and prepare for the future.

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Audit committee perspectives

Audit Committee Brief

A periodic publication that provides audit committee members with recommendations, overviews of corporate governance resources, regulatory and legislative environment outlooks, and technical updates.
Perspective

Audit Committee Practices Report: Common Threads Across Audit Committees

The 4th edition of the Audit Committee Practices Report, a collaboration between Deloitte’s Center for Board Effectiveness and the Center for Audit Quality, provides insights into the evolving challenges and priorities facing audit committees. It also highlights leading practices for enhancing audit committee meeting effectiveness.
Research

Audit Committee Guide

This guide helps audit committee members and management better understand the requirements, roles, and responsibilities of the audit committee.

Audit committee priorities in 2026

Audit committee priorities for 2026 may be shaped by the dynamic environment, evolving risks, and regulatory changes.

Perspective
5 minute read
Blog

On the Audit Committee's Agenda

A series of periodic audit committee-focused publications that examines topics impacting the audit committee’s responsibilities and priorities.
Perspective

Internal audit standards and the audit committee

The Global Internal Audit Standards are now in effect and require the internal audit function and audit committee to take action.
Perspective
5 minute read
Blog

Explore additional insights

Internal Audit Hot Topics 2026 | AI & Cyber Risks

Explore 2026 internal audit trends: Agentic AI, cyber security audit priorities, third-party risk, and tech governance. Strategic insights for CAOs.
Perspective

Advancing strategy with sustainability reporting and climate disclosure

Uncover new possibilities to support growth and resilience with sustainability reporting.

On the Board’s Agenda

Read the latest edition of On the board’s agenda, a bi-monthly publication focused on topics that are top of mind for board members.
Perspective

Accounting Newsletters

Stay up to date with latest accounting and financial reporting. Subscribe to Deloitte's newsletters to have our expert technical guidance delivered directly to you.
Collection

Using AI in Finance? Build an Audit Trail Ready for Testing - WSJ

Autonomous AI Is Rewriting the Rules of Risk Management - WSJ

Internal Audit’s Strategic Moment: Nike’s CAE on Refreshed IIA Standards - WSJ

Why CEOs Can Benefit From More Meaningful Engagement With Audit Committee Chairs - WSJ

Rule making and standard-setting developments

Get in touch

Christine Davine

Christine Davine

Managing partner, Center for Board Effectiveness | Deloitte & Touche LLP
+1 202 879 4905
Krista Parsons

Krista Parsons

Global and US Audit Committee Program Leader
+1 646 912 4381
Maureen Bujno

Maureen Bujno

Center for Board Effectiveness | Deloitte & Touche LLP
+1 212 492 3997

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Our professionals provide independent financial statement and internal control audit services, in accordance with the latest professional standards and with a focus on quality.