CORPORATE GOVERNANCE FOUNDATIONS
- Understanding governance structures and board roles
- The audit committee’s place within the governance ecosystem
- Principles of accountability, transparency, and integrity
- Global governance frameworks: OECD, COSO, and IIA standards
- Distinguishing board, management, and audit responsibilities
AUDIT COMMITTEE LEADERSHIP
- Defining the leadership mandate of audit committees
- Building effective committee charters and agendas
- Dynamics of boardroom decision-making and collaboration
- Skills and attributes of successful audit committee members
- Chairmanship effectiveness and stakeholder engagement
FINANCIAL OVERSIGHT PRACTICES
- Reviewing financial statements and disclosures
- Assessing accounting judgments and estimates
- Ensuring external audit quality and independence
- Detecting signs of earnings management or misreporting
- Evaluating financial integrity through KPIs and trends
RISK AND CONTROL GOVERNANCE
- Linking risk management to strategic oversight
- Understanding internal control frameworks and assurance lines
- Reviewing risk appetite and tolerance at the board level
- Evaluating reports from internal and external auditors
- Ensuring continuous improvement in control effectiveness
REGULATORY AND COMPLIANCE INSIGHT
- Mapping key regulatory frameworks impacting audit committees
- Monitoring compliance systems and reporting obligations
- Understanding whistleblowing, investigation, and remediation processes
- Oversight of anti-corruption and anti-money laundering programs
- Anticipating governance challenges from ESG and AI regulation
ETHICAL AND STRATEGIC DECISION-MAKING
- Embedding ethical judgment in board deliberations
- Balancing fiduciary duty with organizational sustainability
- Managing conflicts of interest with transparency
- Aligning governance with long-term strategic value
- Enhancing decision quality under uncertainty
STAKEHOLDER REPORTING AND TRANSPARENCY
- Best practices in board and audit committee reporting
- Communicating assurance outcomes to shareholders and regulators
- Crafting impactful audit committee disclosures in annual reports
- Managing public trust and corporate reputation
- Integrating ESG assurance and sustainability reporting oversight
