Which of the following is not one of the three traditional board committees?

The finance committee is not considered one of the three traditional board committees commonly found in corporate governance. The three traditional committees include the audit committee, which oversees financial reporting and disclosure; the compensation committee, responsible for setting executive compensation and benefits; and the nominating committee, which handles the selection and nomination of board members.

While finance committees may exist in some organizations to focus specifically on financial management and oversight, they do not hold the same status as the audit, compensation, and nominating committees. The three traditional committees play key roles in ensuring compliance, ethical standards, and effective governance across organizations, making them foundational pillars in the structure of a board of directors.