Tone at the Top

The Long Game on Falling Short

The results of the 2020 American Corporate Governance Index (ACGI) are in, but the jury’s still out on whether boards can meet the challenge during increasingly challenging times. Feedback from renowned chief audit executives overwhelmingly indicates that boards are falling short when it comes to challenging management. As a result, they may not be gaining all the information they need for sound corporate governance.

There are a number of reasons why boards should consider whether they are too hesitant in their engagement with management. In order for boards to overcome what feels like overwhelming challenges, they must not be drowned out and must understand how candid exchange of opinions, even contradictory ones, is beneficial for an organization. Bottom line, constructive debate leads to better decisions.

Download the latest issue, share it with your organization’s board, audit committee, and senior management, and review some of the key lessons learned from the 2020 ACGI.

Can Boards Meet the Challenge? 2020 ACGI Results


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Latest Tone at the Top Quick Poll Results

Latest Tone at the Top Quick Poll Results

Percentages may not add up to 100%, as they are rounded to the nearest percent.

Each issue of Tone at the Top features a one-question Quick Poll. View our Quick Poll Archive to get the results of past Quick Polls on topics such as talent management, crisis planning, and the Three Lines of Defense.

Content Advisory Council

Tone at the Top’s Content Advisory Council comprises esteemed professionals with decades of senior-management and corporate-​board experience. The Council advises The IIA and its editorial staff on risk and governance content most relevant to boards, audit committees, and C-suite executives.

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