Prioritising a heavy audit committee agenda is never easy, and 2020 will be particularly challenging as the audit committee operates against a backdrop of global volatility and economic uncertainty – e.g., mounting trade tensions, resurging debt, a looming market correction, geopolitical tensions, technology and business model disruption, cyber risk, regulatory scrutiny, investor demands for transparency, new ESG requirements, political gridlock, and coronavirus (COVID-19) pandemic.

Drawing on insights from our latest survey work and interactions with audit committee members and business leaders, we have flagged issues that audit committees should keep in mind as they consider and carry out their 2020 agendas.