Emerging risks

For internal audit leaders, identifying and mitigating emerging risks that your organisation may not even be aware of is a key part of the job. It is therefore important to keep on top of upcoming risks so that they do not take you by surprise. 

This section provides insights on risk areas that should be prioritised by internal audit leaders as you prepare your audit plans and make longer-term risk assessments.


Activism for audit leaders
In this piece, we explore activism in varying degrees, including the risk of misalignment with an organisation.

Autumn budget reflections for CAEs
This short reflective piece, from the perspective of a Chief Audit Executive, looks at the key points from the budget and related announcements due to take effect in the Finance Bill 2021-22.

Board level risk identification
In this thought leadership piece, we contextualise board level risk identification including the board's attitude to risk and key barriers to robust risk identification.

Climate risk and internal audit
Climate change, as we know, is a key issue in today’s risk landscape and brings with it both challenges and opportunities for audit leaders. To help navigate your understanding of climate risk and why it's important, we give you three priorities, five conversations and 10 top tips.

Grenfell anniversary: what has changed?
What can internal audit do to be proactive?

How to prepare for a disrupted climate transition
This piece dips into various challenges as we look at the concept of a disorderly transition.

Internal Audit Conference: Key insights from the Chartered IIA event
An in-depth summary of the Chartered IIA’s Internal Audit Conference, including key takeaways and session analysis.

Internal audit in 2040: are we ready?
Read about how internal audit could change in the near future.

Internal audit's role at the start of a recession
These are pivotal times for organisational survival. Take a moment to understand how organisations have weathered the storms of recession and what internal audit can do here and now.

Financial risk insights for all sectors
This piece will ask you to consider your own audit plan and whether the issue of financial risk is sufficiently addressed. It is written for a non-financial services audience.

Leadership in a VUCA world
Join us for an overview of the phrase VUCA and an exploration of the attributes and skills needed to excel in the years ahead.

Leaders' Summit insights
A 10-minute round-up of March's Leaders' Summit, with a summary of the day's top tips.

Learning from events and black swans
In this thought leadership content, we offer insights into the lessons from high profile events in relation to ongoing internal audit priorities. Sometimes those events are described as unforeseen, so called black swans.

Macroeconomics for audit leaders
This short piece of thought leadership aims to demystify the complex macroeconomic levers that decision-makers contend with in the boardroom.

Supply chains: nth party assurance
Take ten minutes to increase your knowledge and challenge the robustness of the supply chain assurance you provide.

The case for climate governance assurance
In this piece, we take a look at some of the latest climate information and offer suggestions on how to make climate assurance part of the audit plan.

Top 10 priorities for audit leaders in 2021
The purpose of this thought leadership piece is to highlight key priorities for audit leaders. Here are 10 priorities for audit leaders in 2021.

World Economic Forum: Global risks update 2021
Everything you need to know about WEF's Global Risks Report 2021, including its relevance for audit leaders.

World Economic Forum: Global risks update 2022
This insightful, hard-hitting read gives a summary of the World Economic Forum's Global Risks Report 2022 through the lens of a Chief Audit Executive (CAE).

7 questions to ask of business leaders
Times are challenging, but there is also opportunity. Here are 7 questions to ask of business leaders.