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.

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?

Internal Audit Conference 2020: Virtual insights for 2020 and beyond
Catch all the key takeaways and learnings from the Chartered IIA's 2020 Internal Audit Conference. A virtual event for exceptional times where avatars could sit in lecture theatres, network and dance at the after party without the constraints of a pandemic.

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.

World Economic Forum: global risks update 2020
In this piece, we explore WEF’s Global Risks Report 2020 and focus on top global, European and UK risks. As audit leaders, we ask you to think about how these risks relate to your organisation’s activities and your audit plan.