Governance Resources

Audit Committee

Elevating Financial Oversight and Risk Governance

Audit committees help directors conduct financial oversight and navigate a complex regulatory landscape. NACD, in collaboration with KPMG, provides audit committee members with strategic resources to refine financial reporting, oversee regulatory compliance, and monitor the evolving risk environment. Explore practical blueprints, tools, and guidance to help committee members maintain long-term stability and protect financial integrity.

Nominating and Governance Committee Performance Evaluation Image

Featured Event

Leading Minds of Governance & Tech

Hear directly from experts, participate in a live tabletop exercise, and compare approaches with peers on issues like executive pay decisions, AI risk, and workforce performance.

Key Resources

Curated insights and guidance on this topic.

Governance Outlook

The Future of Audit Regulation: A Call for Adaptive Oversight

Learn how evolving audit regulation, innovation, and oversight will shape the committee's responsibilities.
Director Essentials

Ethics & Compliance Oversight

Explore the nine key steps necessary for board oversight of ethics and compliance.
Future of the American Board

Audit Committee Blueprint

Help your audit committee reassess its effectiveness and position itself for the future.
BLUEPRINT

Risk Committee Blueprint

This blueprint provides guidance and recommendations for boards to elevate their risk oversight.
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.
Director's Handbook

AI in Cybersecurity

Examine how AI impacts cybersecurity oversight in this NACD-ISA board supplement.

Tools for Success

Practical resources designed to help boards turn insight into action.

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.

Explore All Audit Committee Content

Explore Now

Directorship^® Picks

Magazine thought leadership and timely online exclusives to help boards stay ahead.

Online Exclusive

Navigating the Crypto Landscape: What Boards Should Know

Boards are rethinking crypto. Here’s what directors should know about potential use cases and regulatory changes.
Online Exclusive

Ensuring Financial Integrity in an Agentic AI Workflow

Ensure your board has the governance architecture to verify AI automated financial transactions.
Online Exclusive

Rethinking the Quarterly Reporting Model

Learn how to prepare your public company board for a potential SEC shift to semiannual reporting.