Report: Audit committees bracing for increased role in ESG, ERM, cyber


The Center for Audit Quality’s (CAQ) Audit Committee Practices Report found corporate boards are taking a fresh look at their audit committee structures and practices to respond to emerging corporate reporting areas and increased risks.

The second edition of the report, released this month, surveyed 164 audit committee members of U.S. large-cap public companies from August to October 2022. The report, conducted in collaboration with Deloitte’s Center for Board Effectiveness, is intended to help audit committee members measure their organization’s corporate governance against their peers and identify best practices in oversight they might adopt.

Among the highlights:

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