Governance in focus — Audit Committee effectiveness – 2020 framework

Published on: 15 Dec, 2020

The work of the audit committee has never been more important: investors, other stakeholders and regulators demand ever more informative and reliable reporting, not just of the results and financial position, but of strategy, resilience, long term value creation, of values, of a company’s role in climate change, not to mention the community and the whole public interest agenda. This 2020 edition of Deloitte’s Audit Committee Effectiveness Framework both reflects current expectations and addresses the likely direction of travel to emerge from the 2021 consultations on corporate reporting and audit reform.


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