Opportunities and risks evolve continuously as organisations and their environments change. Inherently, anticipating the consequences of these emerging risks and opportunities, and their ramifications, can be challenging.
With this new report, our objective is to help rationalise and categorise these risks and opportunities, and in turn provide actions for Heads of Internal Audit. It is not intended to be a reference but rather a basis for a discussion that we want to open with our members, a tool at your disposal to help understand the next challenges for our profession.
To ensure its pertinence, we used diverse sources of information including reports from international institutions and advisory firms and interviews with Heads of Internal Audit across Europe.
With your help, through our discussions and in response to the evolving business environment, we will periodically release updated versions of this list of hot topics.
This paper has been produced by IFACI, IIA Italy, IIA Spain and with the support of the Chartered Institute of Internal Auditors (UK and Ireland).