2025 Audit Committee Survey Insights

To gain a better understanding of the key challenges, concerns, and priorities impacting audit committee agendas, the KPMG Board Leadership Center surveyed audit committee members and chairs around the globe.

The following are some of the key takeaways from the US results:

• Two macro trends—the increased complexity of the business and risk environment, and the geoeconomic landscape—are top of mind.
• Of the risks related to the company’s digital activities, cybersecurity and third-party vulnerabilities are viewed as top challenges.
• The number of companies with sophisticated risk management—while increasing—is still a minority, and many respondents say risk management is not keeping pace.
• Potential oversight gaps—particularly around cybersecurity, data privacy, and AI—are a growing concern.
• Most audit committees continue to shoulder heavy risk agendas; some are reassessing oversight responsibilities.
• Audit committees are growing more concerned about the increased complexity of the business and risk environment , as well as the impact of digital disruption on the finance organization.

In addition to the detailed US findings, the report includes global results based on the views of more than 600 audit committee members and chairs from 20 countries.