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On the 2024 higher education audit committee agenda

Discover the challenges for higher education audit committees to keep in mind as they consider and carry out their 2024 agendas

In 2023, nearly two years removed from the unprecedented disruption of the pandemic, colleges and universities confronted several emerging challenges amid a fast-changing industry landscape. A growing public distrust of higher education was reflected in an increasingly adversarial political climate, rising unrest on campuses, a backlash against diversity, equity, and inclusion (DEI) programs, and federal proposals that would impose additional taxes and restrict student aid at certain institutions. The sector enters 2024 contending with a variety of other ongoing risks as well, including accelerating cybersecurity threats, lingering inflation, hiring and retention challenges, high interest rates, intensifying geopolitical instability, and growing regulatory burdens. Learn how the audit committee is planning for the year ahead.

  • Keeping a watchful eye on the institution’s management of cybersecurity and data governance risks.
  • Defining the audit committee’s oversight responsibilities for generative AI.
  • Understanding how the institution is managing ESG risks and potentially applicable regulations. 
  • Monitoring other emerging regulations and standards impacting the institution.
  • Focusing on leadership and talent in finance and other functions. 
  • Helping ensure internal audit is attentive to the institution’s key risks and is a valuable resource for the audit committee. 
  • Sharpening the institution’s focus on—and connectivity of—ethics, culture, and compliance.

Dive into our thinking:

On the 2024 higher education audit committee agenda

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Meet our team

Image of David Gagnon
David Gagnon
Audit Sector Leader - Higher Education & Other Non-for-Profits, KPMG US

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