Audit Committee: The Kitchen Sink of the Board

Published on: Nov 10, 2022

The role of the audit committee has changed significantly since the passage of the Sarbanes-Oxley Act of 2002,with many audit committees now overseeing a variety of emerging risks and balancing an ever-increasing workload. In seeking to understand more about audit committees’ evolving responsibilities, proxy disclosure strategies, and self-evaluation processes, the CAQ partnered with academic researchers who interviewed audit committee chairs or members from a variety of industries, company sizes, and maturity levels to learn how audit committees can better communicate their oversight responsibilities.


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