The novel coronavirus (COVID-19) pandemic is changing the ways we do business and conduct our organizational strategies. Audit committees are affected too. They face drastic challenges related to assessments, entity on-site operations (including culture), the impact of new legislation, financial and reporting disclosures, technology and cybersecurity. This tool helps audit committees address challenges brought about by the COVID-19 pandemic. It offers questions and considerations regarding the board’s responsibilities of oversight, risk management and governance process.