What Audit Committees Need To Know About AI Governance
Establishing strong governance is foundational to implementing AI systems that stakeholders can trust, especially in a technology landscape that continues to rapidly evolve.
Establishing strong governance is foundational to implementing AI systems that stakeholders can trust, especially in a technology landscape that continues to rapidly evolve.
Audit quality doesn’t happen in a vacuum. It depends on a rigorous inspection program, durable standards and sharp focus from regulators on what will support trust in our capital markets.
Opportunities for audit committees to elevate meeting quality, deepen member engagement and strengthen governance practices.
For audit committees, technological expertise is not necessarily needed to exercise effective oversight. What to know.
These are the areas where significant action is expected in 2026—and the implications for audit committees are worth a close read.
Three findings from the CAQ’s 2025 Institutional Investor Survey stand out for audit committees.