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On the 2026 Higher Education Audit Committee Agenda

5 objectives designed to help committees address the evolving challenges facing their institutions and maintain effective oversight in a dynamic environment.

Education

As colleges and universities face a challenging year ahead, the institutional environment for reporting, compliance, and risk is being put to the test. From shifting federal policies to the rapid acceleration of AI and persistent cybersecurity threats, the role of the audit committee has never been more critical—or more complex.

 

How can your institution stay resilient in the face of sector-wide shifts?

Guide Your Board Through Uncertainty

Drawing on deep industry experience and interactions with senior administrators, KPMG has identified five objectives to help audit committees refine their 2026 agendas.

Download this report to explore actionable insights on:

  • Managing Federal Policy Impacts: Tracking and mitigating the effects of rapid regulatory shifts.
  • Strengthening Enterprise Risk Management (ERM): Building a robust program that monitors emerging risks and high-impact events.
  • Oversight of AI & Cyber Governance: Ensuring acceptable use policies and data frameworks are keeping pace with technological change.
  • Improving Committee Workload: Balancing core financial oversight with a growing list of institutional risks.
  • Empowering Internal Audit: Helping your internal audit function stay attentive to key risks and remain a high-value resource.

Get the Insights You Need

Proactive governance is your strongest asset. Equip your audit committee with the framework needed to drive long-term value and enhance stakeholder confidence.

Dive into our thinking

On the 2026 Higher Education Audit Committee Agenda

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Meet our team

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

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