2025 Audit Committee Practices Report
Common Threads Across Audit Committees
The Audit Committee Practices Report provides directors— especially audit committee members—and governance professionals with insights into priorities, challenges, and opportunities. Explore leading practices for committee effectiveness.
A message from Krista Parsons
The Audit Committee Practices Report is a joint effort between Deloitte's Center for Board Effectiveness and the Center for Audit Quality. This fourth edition of the report may be used to benchmark your committee against others and help set priorities for the months ahead. I'm excited to share these insights about how audit committees are evolving, the current environment they're operating in, and possible trends that we see emerging.
Krista Parsons
Audit & Assurance Managing Director
Governance Services and Audit Committee Program Leader
Center for Board Effectiveness
Deloitte & Touche LLP
Key report findings
The Audit Committee Practices Report aims to provide insight into audit committee priorities and challenges, to understand how audit committees are evolving, and to identify emerging trends. Outside of financial reporting and internal controls, the top three priorities of the audit committee over the next year are consistent with last year: cybersecurity, enterprise risk management (ERM), and finance and internal audit talent.
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Audit committee practices and effectiveness
This year's survey also presented respondents with strategies to enhance audit committee meeting effectiveness. These include agenda setting, information quality, and engagement with stakeholders and each other. Approximately one-third of respondents (31%) indicated that none of the suggested strategies would improve meeting effectiveness. Conversely, 69% of respondents felt that at least one of the proposed options could do so.
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Audit & Assurance Managing Director
Governance Services and Audit Committee Program Leader
Center for Board Effectiveness
Deloitte & Touche LLP
Managing Partner
Center for Board Effectiveness and Vice Chair Audit & Assurance Regulatory
Deloitte & Touche LLP