On the 2025 Higher Education Audit Committee Agenda

Audit committees can expect their institution's reporting, compliance, risk, and internal control environment to be put to the test in 2025. We recommend they consider the following six objectives as they carry out their agendas:

• Help ensure the institution's enterprise risk management (ERM) program is keeping pace with the rapidly changing environment.
• Clarify the audit committee's oversight of Generative AI (GenAI), cybersecurity, and data governance.
• Monitor emerging regulations and standards impacting the institution.
• Stay focused on leadership and talent in finance and other functions.
• Help internal audit stay attentive to the institution's key risks and be a valuable resource for the audit committee.
• Take a fresh look at the audit committee's agenda, workload, and capabilities.

By following these recommendations, audit committees can help their institutions navigate the complex and rapidly changing risk environment of higher education. For more information, please click on the link to our thought leadership publication.