Audit Plan Requirements

5 Emerging Risks that Impact Audit Plan Requirements

Learn key emerging risks that impact audit plan requirements. With CEB’s annual survey of internal audit functions, we are able to identify each year the top 5 emerging risks in our Audit Hot Spots report.


A well prepared, comprehensive audit checklist will enable audit directors to do the following:

  • Highlight emerging risk areas
  • Spot risk trends and interdependencies
  • Benchmark audit plan coverage
  • Inform audit committee discussions


Identify and manage today’s key risks to assess, track, and enhance audit performance. Download our whitepaper to learn the 5 key hot spots to learn.