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Courses/Audit & Assurance/Skills for Auditors

Audit Committee Effectiveness: Are Boards Asking the Right Questions?

Master the critical inquiries that expose hidden risks, challenge management assumptions, and transform your audit committee into a powerhouse of corporate governance.

Created byNirpendra Ajmera
Editor's Score ·5.0/5BeginnerUpdated Jul 15, 2026
Audit Committee Effectiveness: Are Boards Asking the Right Questions?

What You'll Learn

check_circleIdentify key drivers of the audit committee effectiveness gap, including complexity, information asymmetry, and governance overload.
check_circleEvaluate common breakdowns in audit committee oversight, including weak challenge culture and over-reliance on management.
check_circleApply a practical framework of critical questions to assess and improve audit committee effectiveness.
check_circleRecognize emerging governance expectations related to technology risk, AI, cyber resilience, culture, and talent oversight.

About This Course

Audit committees are operating in an environment of rapidly increasing complexity, where traditional oversight approaches are no longer sufficient. From emerging technology risks and AI governance to cyber resilience, talent pressures, and cultural oversight, expectations of audit committees continue to expand faster than many boards can adapt.

This session, Audit Committee Effectiveness: Are Boards Asking the Right Questions?, examines the growing effectiveness gap between what audit committees are expected to oversee and what they are currently able to see, challenge, and influence. Drawing on governance trends, common failure patterns, and emerging regulatory expectations, the course provides a practical framework for strengthening board oversight.

Participants will explore how information asymmetry, agenda overload, and over-reliance on management weaken challenge culture—and how Chief Audit Executives can elevate the quality of insight and reporting to support stronger governance outcomes. The session concludes with a practical self-assessment tool and a set of essential audit committee questions for 2026.

Your Instructor

Nirpendra Ajmera
Nirpendra Ajmera

Chief Audit Executive | Governance, Risk & SOX Leadership | AI & ESG Integration

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Nirpendra (“Nick”) Ajmera is a global audit and risk leader with over 20 years of experience strengthening governance, controls, and decision-making across North America, Europe, and Asia-Pacific. His work spans utilities, telecommunications, manufacturing, IT, logistics, and the public sector, where he has built and led internal audit, SOX, and enterprise risk management functions in complex, asset-intensive environments. In his role as Chief Audit Executive within a major public-sector utility, he leads risk-based audit activities and partners with senior leadership to reinforce governance, enhance accountability, and support organizational performance. His career highlights include leading risk governance during billion-dollar M&A transactions, establishing enterprise-wide audit and risk programs from the ground up, and guiding organizations through transformation and operational change. He has worked across four continents, collaborating with diverse teams and navigating varied regulatory landscapes. Nick is known for his hands-on leadership style, strong ethical discipline, and practical, business-focused approach to strengthening controls and anticipating risk. His thought leadership has been featured in Chartered Institute of Internal Auditors, Kaplan, InternalAudit360, MYCPEONE, New York Weekly, CEO Weekly, Business Today, India Today, and Hindustan Times, reflecting his commitment to advancing the profession through clear and accessible insights. He holds the CA (India), CIA, CISA, and CFE designations, combining deep technical expertise with strategic insight. Outside of his professional work, he writes on internal audit, controls, and governance, and mentors professionals in audit, finance, and risk, supporting their career development with a focus on confidence and integrity.

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We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.