Setting the 2026 Audit Committee Agenda Key Focus Areas for the Year Ahead 4 min read As organisations grapple with rapid technological change, evolving regulations, and increasing risks in areas like AI, cybersecurity, and data privacy, audit committees are being called on to broaden their view of enterprise risk and governance. With oversight responsibilities growing in both scope and complexity, this whitepaper reveals the nine critical priorities that will define effective audit committee leadership in 2026. By focusing on these priorities, audit committees can help their organisations navigate uncertainty, uphold ethical standards, and strengthen resilience in an ever-changing risk environment.Read the full whitepaper Download the Self-Assessment Join the Webinar Audit committees should proactively coordinate and contribute insights The 2026 Mandate for Audit Committees: * 1. Understand technology’s impact on the control environment. + As companies embrace AI and technology modernisation, strong internal controls are critical to ensure these changes enhance rather than undermine operations. 2. Reevaluate management’s governance structure. + As organisations adapt to rapid changes, strong governance can keep strategy and oversight aligned, empowering both risk owners and internal audit to help increase resilience, transparency, and stakeholder confidence. 3. Keep pace with cybersecurity and data privacy risks. + As AI accelerates innovation and risk, audit committees should ensure appropriate cyber investments, reinforce accountability, and set a tone of vigilance and transparency from the top. 4. Ensure balance between AI governance and AI investment. + AI is redefining how companies create value and risk management, making it critical for audit committees to enforce clear ownership, robust controls, and transparency to ensure ethical, compliant, and trustworthy outcomes. 5. Assess organisational talent and capabilities to address uncertainty. + In volatile times, audit committees that align talent strategy with financial and leadership capabilities can better anticipate risks, challenge assumptions, and sustain investor confidence. 6. Align on regulatory risk tolerance. + As regulatory demands intensify, audit committees that foster a shared understanding of regulatory risk tolerance can help leadership balance opportunity with accountability and protect credibility. 7. Assess culture as a mechanism to drive ethical behavior. + Culture is both a control and a signal. When boards and audit committees treat culture as a measurable, reportable risk factor, they gain early insight to prevent misconduct and reinforce trust and resilience. 8. Evaluate audit committee expertise and composition as expectations expand beyond financial reporting. + As audit committee mandates expand, expertise must keep pace. Boards that review committee composition and invest in director development build agility to oversee emerging risks and strengthen accountability. 9. Understand and support internal audit’s reinvention for the future. + The accelerating integration of AI into assurance activities places new demands on internal audit. Success will depend on the function’s capacity to combine advanced technology with professional skepticism, ethical judgement and business acumen. * Audit committees are encouraged to self-assess their performance periodically. As a companion piece for this mandate, we have made available illustrative self-assessment questions. Topics Board Matters Internal Audit and Corporate Governance Risk Management and Regulatory Compliance Artificial Intelligence
