28 May Preparing for 2026 Code changes: Key questions for Audit & Risk Committees
A practical list of questions around risk management, material control effectiveness and emerging risks that boards and committees need to consider in readiness for the revised requirements.
Changes around risk management and controls will apply from the 2026 reporting year, which could bring significant shifts for Audit and Risk committees.
This practical checklist lists the key questions that boards and committees need to consider in readiness for the revised requirements, including:
- Establishing and maintaining an effective risk management framework
- Assessing material control effectiveness
- Identifying and managing emerging risks.