Governance Resources

Audit Committee

The Future of the Audit Committee: How Effectiveness Can Enhance Trust

Effective audit committees are essential for enhancing investor trust and supporting the US capital markets. Learn how transparency and proactive oversight can prepare organizations for the challenges of 2025.

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Key Resources

Our staffʼs suggestions for the best on this topic.

Future of the American Board

Audit Committee Blueprint
BOARD PRIMER

Oversight of Corporate Sustainability

This primer includes updated trends, projections, and overviews of evolving standards to guide board oversight of corporate sustainability.
BLUEPRINT

Risk Committee Blueprint

This blueprint provides guidance and recommendations for boards to elevate their risk oversight.
HANDBOOK

NACD Director's Handbook on Cyber-Risk Oversight

The fourth edition of the widely used NACD-ISA handbook, complete with resources from trusted partners in government, law enforcement, and private industry.
Director Essentials

Understanding Nonfinancial Metrics

To help ensure optimal performance in the companies they serve, this report presents a variety of key nonfinancial metrics directors must understand and use.
E-LEARNING

Director Proficiency: Financial Oversight

Deepen your understanding of board-level finance with the NACD Finance Continuous Learning Cohort for NACD Members and NACD Certified Directors.

Tools for Success

Practical tools, templates, and more to put into action at your next meeting.

Boardroom Tool

Audit Committee Charter Sample

Determine the audit committee's authority and structure.
Boardroom Tool

Audit Committee Charter Tool

Consult this charter quick-start guide as a test for best practices.
Boardroom Tool

Whistleblower Policy Sample

Outline the process to report and investigate potential wrongdoing.

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Editorʼs Picks

A selection of editorial content from Directorship^® magazine, including online exclusives.

Directorship Magazine

AI Crisis Preparedness: Key Roles for Boards and Internal Audit

Learn how the board and internal audit can collaborate to plan for potential crises related to emerging technologies such as artificial intelligence.
DIRECTORSHIP MAGAZINE

Post-Election Policy Scenarios Through A Tax Lens

Key post-election tax conversation points for management, the board, and audit committee.
DIRECTORSHIP MAGAZINE

Practical GenAI Uses to Boost Audit Committee Oversight

How can GenAI be harnessed to elevate your own performance?
DIRECTORSHIP ONLINE

Cybersecurity and Enterprise Risk Management: New Report Highlights Top Priorities for Audit Committee Members

Emerging audit committee priorities from the 2024 Audit Committee Practices Report.
DIRECTORSHIP ONLINE

What Audit Committees Should Know About Artificial Intelligence

AI oversight guidance for boards and audit committees.
DIRECTORSHIP MAGAZINE

Top Issues for Audit Committees in 2024

Financial reporting, compliance, risk, and internal control environment will be put to the test.
DIRECTORSHIP MAGAZINE

Do PCAOB Inspection Deficiencies Signal a Firm’s Audit Quality?

Learn why PCAOB inspection deficiencies alone aren’t enough to gauge audit quality and how combining them with other measures provides a clearer picture for boards and stakeholders.
DIRECTORSHIP MAGAZINE

Restatement Trends: What Audit Committees Should Know

Discover the latest restatement trends and what lessons they can offer audit committees to mitigate misreporting.
DIRECTORSHIP MAGAZINE

Effective Audit Committee Oversight Starts With Effective Enterprise Risk Management

Discover the role of the audit committee in enterprise risk management, as well as how it differs from traditional risk management approaches.

Trusted Resources

Links to key resources, regulators, rulemakers, and governance-specific context.

Insights

Harvard Law School Forum on Corporate Governance

Browse expert commentary on audit committee matters.
Insights

KPMG Board Leadership Center

Explore a pithy set of insights on audit committee matters from the firm.