Audit committee leadership practices

Audit Committee Leadership Network, May 2022

Over the past two years, audit committees have grappled with the implications of a global pandemic, even as issues such as cyber risk, geopolitical instability and environmental, social, and governance (ESG) leadership demand ever greater attention. A shift to virtual work has reduced travel time and added flexibility in meeting format and other practices, but audit chairs continue to balance oversight of an expanding scope of responsibilities against limited time for meetings.

On March 22, 2022, the North American Audit Committee Leadership Network (ACLN) met in person in New York to discuss leadership of audit committees.