Compared to prior years, Protiviti’s suggested 2024 audit committee agenda has taken a bit of a turn due to ongoing and recent market and regulatory developments. The 2024 audit committee agenda includes important enterprise, governance, process, technology, and financial reporting and disclosure issues that merit consideration by the audit committee beyond its ongoing chartered activities.

In this issue of The Bulletin, Protiviti highlights eight 2024 audit committee agenda issues and explains how audit committees can evaluate their performance. When formulating these topics, we considered input from our interactions with client audit committees and insights from meetings with active directors in various forums.