The Non-Financial Audit Function · March 2, 2026
What boards should ask their auditors in 2026
By Scott Lane · Founder & CEO, Speeki
Assurance has quietly become a board-level topic, but most directors are still asking their auditors the questions that mattered five years ago.
Our take
The old question was 'did we pass.' The current question should be 'what would make us fail next year,' because standards and ratings methodologies are moving faster than most internal reporting cycles.
Ask your assurance provider to name the one control that, if it broke quietly, wouldn't be caught until the next external review. If they can't answer immediately, that's the gap to close first.
From Speeki
Why non-financial assurance belongs on the audit committee's agendaSustainability committees govern strategy and ambition. Audit committees govern the independence and credibility of reporting. Different jobs.
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