Point of view: Audit committee evolution - 2014 and beyond

December 2014
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Point of view

At a glance

Audit committees’ agendas continue to expand as companies are faced with a rapidly-changing global business landscape, the proliferation of standards and regulations, increased stakeholder scrutiny and a heightened enforcement environment. As a consequence, audit committees must continue to transform and evolve to maintain and increase their effectiveness. What actions are they taking? Leading audit committees are setting a strong tone at the top, owning their agenda, building strong relationships with auditors, evaluating their informational and educational needs, and critically assessing their own performance.

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