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As an audit committee member, you play a vital role in our financial reporting ecosystem. Effective oversight by strong, active, knowledgeable, and independent audit committees significantly furthers the collective goal of providing high-quality, reliable financial information in our capital markets.
The role of the audit committee has changed significantly since the passage of SOX in 2002, with many audit committees now overseeing a variety of emerging risks and balancing an ever-increasing workload. The CAQ offers curated resources to help you stay up-to-date on the latest issues affecting audit committee members.
As audit committee responsibilities continue to evolve, trust provided by auditor assurance enables audit committees to confidently tackle tomorrow’s challenges. Discover the Audit Effect.
of audit committees are responsible for cybersecurity oversight
Deloitte & CAQ 2025 Audit Committee Practice Report
Learn how audit committees today are charged with overseeing additional areas and emerging risks.
Effective oversight by strong, active, knowledgeable, and independent audit committees significantly furthers the collective goal of providing high-quality, reliable financial information in our capital markets. Policymakers, investors and other leaders across the globe increasingly recognize the vital role of the audit committee.
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SOX expanded and formalized the oversight roles and responsibilities of the audit committee to encompass the appointment, compensation, retention, and regular communications with the independent external auditor.
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As investors demand information about companies’ ESG practices, audit committees are increasingly finding ESG on their agendas and among their oversight responsibilities.
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As the scale and complexity of cybersecurity threats grow, audit committee members have a role to play in understanding their organization’s risk and governance.
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The CAQ actively engages with audit committees and collaborates with partner organizations to provide valuable resources, current policy information, and tools to support audit committees with their responsibilities.
The latest news and
resources from the CAQ.
