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20 key risks to consider by Internal Audit before 2020
20 key risks to consider by Internal Audit before 2020
Internal Audit should also allow for flexible and dynamic internal audit planning in order to manage the rapidly evolving business landscape.
Traditionally, Internal Audit develops its risk-based audit plan based on a methodical approach that enables the organization to focus on key risk areas. However, as the business landscape continues to be disrupted and evolves with the rapid advancements of technology, regulatory requirements and business models, the underlying risk landscape becomes more dynamic and complex. This means that it is essential for Internal Audit to adapt and remain agile in its audit framework and methodology.
A modern IA function should focus on understanding the organization’s key risks and pro-actively identify emerging risks that would disrupt the execution of the business strategy. Internal Audit should also allow for flexible and dynamic internal audit planning in order to manage the rapidly evolving business landscape.
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