With 2020 almost in the rearview mirror (thankfully!), the 2021 audit committee agenda is shaping up differently than in years past. It includes enterprise, process and technology issues, financial reporting issues, and, to an extent not seen before, diversity and social justice considerations.

In this issue of The Bulletin, Protiviti suggests eight 2021 audit committee agenda issues and offers questions for audit committees to consider when self-assessing their performance. We considered input from our interactions with client audit committees and insights from meetings with active directors in various virtual forums when formulating these topics.