Navigating geopolitical risk
Building resilience demands collaboration in a challenging world. Chief audit executives consider geopolitical uncertainty a major risk, but internal audit spends little time on the subject.
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The focus of this paper is to show how integrated thinking and reporting, effective internal control, enterprise risk management (ERM), and independent assurance provided by internal audit functions align to help organizations achieve their objectives and meet stakeholder expectations.
Risk Managers and Internal Auditors are needed for their expertise when it comes to anticipating the effect of double materiality. The two professions can also help the Board in the dialogue with relevant stakeholders. Companies should first assess their level of maturity in terms of overall approach to sustainability.
Liquidity is key to a robust and solvent financial sector. Supervisory principles hold boards accountable for an organization’s liquidity adequacy assessment and advocate a relevant and active internal audit role in assessing an organization’s liquidity risk management (LRM) process.
This paper, created in collaboration with INTOSAI, applies the principles of the model to the public sector, with specific emphasis on the role of internal audit activities, supreme audit institutions, and other external audit providers