Gartner Research

Perspectives on Audit Committee Expectations for CAEs and Audit Departments in 2022

Published: 04 April 2022

Summary

CAEs and their audit committees are focused on automation, data analytics, emerging risk identification and audit impact in 2022. Review what CAEs and their audit committees are discussing regarding focus areas, risk coverage and expectations of the CAE.

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Overview

Key Findings
  • The audit committee and the chief audit executive align closely on their focus areas for the next 12 to 18 months. The top four areas where CAEs are focused and audit committees expect substantial progress are greater use of automation and advanced technologies, better integration of data analytics, identification and preparation for emerging risks, and greater involvement in transformation projects.

  • Audit committees expect audit departments to increase assurance coverage in a growing number of nontraditional and evolving risk areas, such as cybersecurity, transformation projects and ESG.

  • CAEs most frequently report their audit committees view business partnerships, impact and

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