Audit Committee Effectiveness: Are Boards Asking the Right Questions?

Audit committees are operating in an environment of rapidly increasing complexity, where traditional oversight approaches are no longer sufficient. From emerging technology risks and AI governance to cyber resilience, talent pressures, and cultural oversight, expectations of audit committees continue to expand faster than many boards can adapt.

This session, Audit Committee Effectiveness: Are Boards Asking the Right Questions?, examines the growing effectiveness gap between what audit committees are expected to oversee and what they are currently able to see, challenge, and influence. Drawing on governance trends, common failure patterns, and emerging regulatory expectations, the course provides a practical framework for strengthening board oversight.

Participants will explore how information asymmetry, agenda overload, and over-reliance on management weaken challenge culture—and how Chief Audit Executives can elevate the quality of insight and reporting to support stronger governance outcomes. The session concludes with a practical self-assessment tool and a set of essential audit committee questions for 2026.