Every year, CEB highlights new trends in emerging risk areas that internal audit departments will focus on across the next 6 to 12 months. This year's top risks have already caught the attention of boards, audit committees, and executives.
Our hot spots research helps audit executives:
- Benchmark Audit Plan Coverage—Compare, validate, and further examine audit plan coverage.
- Educate the Audit Committee—Highlight emerging risk trends to inform audit committee interactions.
- Sense Emerging Risks—Use the collection of key risk indicators to uncover areas of increasing risk exposure.
- Prepare Management for Risk Assessments—Use key questions to prepare management for risk assessment or audit scoping discussions.
For each hot spot, CEB outlines the nature of the risk, its drivers, Audit's role, and practical support for auditing the risk (e.g., questions for Audit to pose to management).
Fill out your information on the right to download an excerpt of the report. CEB Audit Leadership Council members receive access to the full report with all 12 hot spots on the member website.