Governance Resources

Audit Committee

2026 Governance Outlook: The Future of Audit Regulation

Explore how evolving audit regulation, innovation, and oversight expectations will shape audit committee responsibilities and financial reporting in 2026.

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Key Resources

Our staffʼs suggestions for the best on this topic.

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.
Governance Outlook

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

Learn how transparency and proactive oversight can prepare organizations for the challenges of 2025.

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.

Online Exclusive

What Audit Committees Are Wrestling With

Discover what is top of mind for audit committees as companies prepare for 2026.
Online Exclusive

Five Questions to Ask the External Auditor About PCAOB Inspections

Learn five questions Audit Committees can ask external auditors about PCAOB inspections.
Directorship Magazine

The Evolving Role of Audit Committees in 2025 and Beyond

In an increasingly complex regulatory environment, and as organizations address new and ongoing challenges, the responsibilities of audit committees continue to grow.
Directorship Magazine

How Audit Committees Can Get Involved with GenAI Adoption

Consider these actionable steps that audit committees can take to champion responsible genAI adoption at the companies they oversee.
DIRECTORSHIP MAGAZINE

Is It Time for a New Audit Firm?

Discover the key factors boards must consider when deciding to switch audit firms to minimize disruption, maintain independence, and enhance the overall audit quality.
Online Exclusive

What Audit Committees Should Know About Artificial Intelligence

AI oversight guidance for boards and audit committees.