The Tech-Savvy Audit Committee

Many directors view information technology (IT) as being crucial to their companies, given its widespread application at all organizational levels and its inclusion within governance structures. To effectively oversee IT risks, audit committees need to build their knowledge and understanding of IT. Just as the growing complexity of accounting and disclosure issues made financial literacy a requirement for audit committee members, the growing complexity and pervasiveness of IT is increasingly making IT literacy an essential competency for directors. This issue of the Audit Committee Brief (Deloitte) highlights the oversight roles boards and audit committees play in effectively governing IT.

Audit Committee Brief is a publication for audit committee members that provides leading practices, an overview of corporate governance resources, updates on the regulatory environment, and references to relevant tools and resources.

Questions, comments or suggestions concerning the Audit Committee Brief should be directed to auditcommittee@deloitte.com.

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