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The Audit Committee Chair of the Future

Embracing change, inspiring leadership, and empowering the next generation of leaders

Today’s audit committees must balance enduring governance responsibilities with new, fast-moving priorities. Chairs can add distinct value by modernising committee processes, shifting from purely technical oversight toward strategic leadership, and cultivating a culture of continual learning and curiosity. 

In a period of unprecedented change, audit committees sit at the crossroads of trust, transparency, and resilience. Therefore, audit committee chairs are now moving beyond traditional financial oversight to provide visible, evidence-based stewardship across risk, controls, and reporting.

Our Global Audit Committee Chair of the Future report  draws on interviews with nearly 50 audit chairs worldwide and highlights practical ideas many chairs are using to stay ahead of emerging risks and improve committee effectiveness.

Alongside this, we have also provided the South African perspective on these global findings, following interviews with audit chairs from across South Africa.

Our team helps audit committees identify the right capabilities, processes, and resources, enabling them to provide confident, risk-informed oversight and demonstrate clear accountability. Contact us to discuss the report and how Deloitte can tailor our support to your committee’s priorities.

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