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Key takeaways
- DISE implementation requires early preparation. The new disclosure requirements extend beyond financial statement presentation, with potential implications for data, systems, controls and reporting processes. Audit committees should understand management’s implementation plan, including where gaps exist and whether the company is on track for adoption.
- AI in the finance function is reshaping the risk and control environment. As AI becomes embedded in finance processes and technology providers, audit committees should understand where it is being used, how higher-risk applications and critical third parties are governed, and whether controls, documentation, human review, and resilience planning are keeping pace.
- Now is the time to recalibrate audit plans and priorities. With enough of the year behind them to see how risks are evolving, audit committees can use Q3 to reassess internal audit coverage, reconnect with the external auditor, and identify significant estimates, control issues, or other open matters that could create year-end surprises.
Topics that should be on the audit committee agenda in Q3 2026
A dynamic business and regulatory environment is reshaping the audit committee’s oversight priorities. This quarter’s agenda should highlight timely developments and practical considerations, including:
- Financial reporting, compliance and disclosure considerations amid midterm election-year uncertainty
- Reconnecting with the external auditor before year end
- Impact of continued volatility on estimates and disclosures
- Is the AI-enabled finance function ready for the year-end audit?
- Cyber oversight in the age of AI and concentrated third-party technology risk
- Internal audit oversight
- California cybersecurity audit requirement
- Preparing for DISE implementation
- Recurring items for the audit committee agenda
Your Q3 audit committee guide
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