The 2020 Audit Committee Agenda: Asking the Right Questions

With accounting standards changing and regulatory scrutiny expanding beyond financial performance, 2020 offers an opportunity for audit committees to work on improving the broader risk and control environment, including nonfinancial — enterprise, process and technology — risk disclosures. For many years, Protiviti has prepared a recommended agenda for audit committees to help focus their efforts amid changing expectations in a rapidly evolving risk landscape.

This article discusses the key questions audit committees should consider for enhancing the context of their risk oversight activities in 2020.