First 90 Days as Audit Committee Chair: A Strategic Onboarding Guide for Effective Oversight

For audit and assurance professionals stepping into the critical role of Audit Committee Chair, the initial 90 days are paramount for establishing a strong foundation for effective oversight. This article outlines a strategic approach focused on deep understanding rather than immediate change, emphasizing the importance of reviewing governance frameworks, risk profiles, control environments, and assurance activities. By prioritizing information gathering and independent assessment, new Chairs can gain crucial insights into an organization's strengths, weaknesses, and areas requiring focused attention, ultimately leading to more informed decision-making and robust governance.