Audit Committee Self-Assessment Guide: Key Questions for 2026

Effective audit committees continuously evaluate their roles, responsibilities, and performance to drive improvement. Our Audit Committee Self-Assessment Questions are designed to help guide committees in their evaluation.

These questions are illustrative and do not purport to cover every topic the committee should consider, nor are they intended to be a one-size-fits-all approach that applies to every audit committee. The questions can be tailored to fit your organisation’s size, needs, and priorities. The questions can support facilitated discussion or be formatted into a questionnaire with a rating scale for individual audit committee members to complete.

Topics Covered:

• Oversight of External Audit
• Oversight of Internal Audit
• Oversight of Financial Reporting
• Business Context
• Sustainability and ESG Reporting
• Oversight of the Finance Organisation
• Oversight of Risk Management
• Oversight of Compliance
• Audit Committee Governance

Protiviti also publishes an annual summary of recommended agenda items for audit committees to consider for the upcoming year. Reviewing these recommendations alongside your self-assessment can strengthen planning and ensure alignment with emerging priorities.