---
title: "2025 Audit Committee Practice… | Insights — Lyoen & Partners"
url: https://lyoenandpartners.com/insights/2025-audit-committee-practices-report
description: "Deloitte and Center for Audit Quality (Feb 12, 2025) \"2025 Audit Committee Practices Report\" — the fourth edition — surveys 237 respondents, mainly board…"
lang: en-US
---

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Wednesday, August 20, 2025compliance

# 2025 Audit Committee Practices Report

Deloitte and Center for Audit Quality (Feb 12, 2025) "2025 Audit Committee Practices Report" — the fourth edition — surveys 237 respondents, mainly board members of U.S. (89%) public (86%) companies with $2 billion-plus market cap (72%). Outside financial reporting and internal controls, the top three audit-committee priorities for the next year are unchanged year-on-year: cybersecurity, enterprise risk management, and finance/internal-audit talent. Cybersecurity is in 93% of respondents' top three and is the single leading priority for 50%; 71% report cyber is on the audit-committee agenda quarterly. 92% say oversight of finance and internal-audit talent is a primary audit-committee responsibility. AI governance is rising. Useful benchmark for SEA mid-market audit committees.

Sources

Deloitte (https://www.deloitte.com/us/en/programs/center-for-board-effectiveness/articles/audit-committee-report.html)

Topic: Boardroom Performance: https://lyoenandpartners.com/insights/topic/boardroom-performance

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