Governance Resources

Audit Committee

Rebuilding AI Governance to Oversee Agents

Learn the five questions that boards should ask management about AI agents before the next audit committee meeting.

Curated insights and guidance on this topic.

Governance Outlook

The Future of Audit Regulation: A Call for Adaptive Oversight

Explore how evolving audit regulation, innovation, and oversight expectations will shape audit committee responsibilities and financial reporting in 2026.
Director Essentials

Ethics & Compliance Oversight

Explore the nine key steps necessary for board oversight of ethics and compliance.
Future of the American Board

Audit Committee Blueprint

Help your audit committee reassess its effectiveness and position itself for the future.
BLUEPRINT

Risk Committee Blueprint

This blueprint provides guidance and recommendations for boards to elevate their risk oversight.
E-LEARNING

Director Proficiency: Financial Oversight

Deepen your understanding of board-level finance with the NACD Finance Continuous Learning Cohort for NACD Members and NACD Certified Directors.
Director's Handbook

AI in Cybersecurity

Examine how AI impacts cybersecurity oversight in this NACD-ISA board supplement.

Practical resources designed to help boards turn insight into action.

Boardroom Tool

Audit Committee Charter Sample

Determine the audit committee's authority and structure.
Boardroom Tool

Audit Committee Charter Tool

Consult this charter quick-start guide as a test for best practices.
Boardroom Tool

Whistleblower Policy Sample

Outline the process to report and investigate potential wrongdoing.

Magazine thought leadership and timely online exclusives to help boards stay ahead.

Online Exclusive

Rethinking the Quarterly Reporting Model

Learn how to prepare your public company board for a potential SEC shift to semiannual reporting.
Online Exclusive

How the Supreme Court Tariff Ruling Impacts Boards

Learn how the Supreme Court tariff ruling will impact the role of boards and directors.
Online Exclusive

Fostering Constructive Dialogue with the External Auditor

Learn how a structured annual evaluation of the external auditor helps audit committees maintain audit quality, safeguard market confidence, and bolster communication between both parties.
Online Exclusive

What Audit Committees Are Wrestling With

Discover what is top of mind for audit committees as companies prepare for 2026.
Directorship Magazine

The Evolving Role of Audit Committees in 2025 and Beyond

In an increasingly complex regulatory environment, and as organizations address new and ongoing challenges, the responsibilities of audit committees continue to grow.
Directorship Magazine

How Audit Committees Can Get Involved with GenAI Adoption

Consider these actionable steps that audit committees can take to champion responsible genAI adoption at the companies they oversee.