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Audit Committee Blueprint

A joint report of the KPMG Board Leadership Center and NACD

As part of NACD’s Future of the American Board initiative, the KPMG Audit Committee Institute/Board Leadership Center and NACD convened a Working Group to identify what has changed, and will change, for audit committees—internal and/or external forces and factors having the greatest impact on the committee’s work, responsibili­ties, agenda, and time.

While the audit committee’s core role—oversight of financial reporting, related controls, disclosures, and oversight of auditors—has not fundamentally changed, aspects of reporting itself are changing, and audit committees must stay current on developments in areas including environmental, social, and governance (ESG) issues, cybersecurity, artificial intelli­gence, and geopolitics. At the same time, the increased complexity and uncertainty of the business and risk landscape have raised the stakes and increased the workload of audit committees.

The insights and suggested actions highlighted in this report—including 10 essential areas of audit committee focus—are designed to help every audit committee reas­sess its effectiveness and position itself for the future. 

Part of the NACD Future of the American Board initiative

Dive into our thinking:

Audit Committee Blueprint

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