Risk in Focus 2022
Risk in Focus helps Chief Audit Executives (CAEs) to understand how their peers view today’s risk landscape as they prepare their forthcoming audit plans for 2022.
For the past six years, Risk in Focus has sought to highlight key risk areas to help internal auditors prepare independent risk assessment work, annual planning and audit scoping.
Our Risk in Focus 2022 report takes its lead from COVID-19 and the dizzying pace of change and uncertainty that the pandemic has brought as regards data security, workplace fatigue, financial risk, etc. The report also looks to climate change as a principal risk at what is a time of conflicting priorities for internal audit.
This report should not be considered prescriptive, but as a tool to inform internal audit’s thinking and provide a benchmark against which CAEs can contrast and compare their own independent risk assessments.