---
title: "Enterprise Risk Management Ta… | Insights — Lyoen & Partners"
url: https://lyoenandpartners.com/insights/enterprise-risk-management-takes-the-lead-ai-governance-gains-urgency-for-audit-committees-deloitte-caq-survey
description: "The fifth edition of Deloitte and the Center for Audit Quality's Audit Committee Practices Report, based on nearly 250 responses, finds committees enterin…"
lang: en-US
---

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Tuesday, September 22, 2026risk

# Enterprise Risk Management Takes the Lead, AI Governance Gains Urgency for Audit Committees: Deloitte, CAQ Survey

The fifth edition of Deloitte and the Center for Audit Quality's Audit Committee Practices Report, based on nearly 250 responses, finds committees entering a new era of oversight defined by fast-moving risks and expanding agendas spanning cybersecurity and AI governance. Notably, higher-quality discussion and challenge in meetings ranked as the top-rated opportunity to enhance audit committee effectiveness, cited by 41% of respondents. For board members, it underscores that committee effectiveness hinges on deeper dialogue, not just more reporting.

Sources

Deloitte (https://www.deloitte.com/us/en/about/press-room/deloitte-caq-announce-2026-audit-committee-practices-report.html)

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

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