Eye on the Horizon: Internal Audit's Role in Identifying Emerging Risks

Internal audit can help devise a programme that includes best practice in identifying and assessing new and developing risks and ensuring their effective monitoring and mitigation, according to thisThomson Reuters Accelus report.
 
Contents
  • Introduction
  • Key elements of emerging risks
  • Sources of risk
  • The challenge of identification
  • Linking to strategy and objectives
  • Likelihood, frequency and impact
  • Indicators
  • Example of emerging risk indicators
  • An autonomous process
  • Conclusion

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