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Risk Considerations for Boards

Tone at the Top The IIA May 24, 2022

As boards consider how to operate in a riskier world, they should recognize that internal audit is a powerful tool that can help directors protect their organizations from a wide array of current and emerging risks. Most specifically, it’s important to examine priorities for how internal audit and audit plans are being used.

The April issue of Tone at the Top looks at risks in two key areas — cybersecurity and sustainability — and explores how organizations and boards are reflecting their concerns to internal audit for inclusion in audit plans. It also considers the value that internal audit can offer boards, and how boards can ensure they make the most of that value.

Download the latest issue, share it with your organization’s board, audit committee, and senior management, and collectively be reminded that internal audit is a robust resource for aiding directors in defending their organizations from both current and emerging risks. Respond to the latest Quick Poll question: “Is the board aware of whether the internal audit plan reflects the organization’s risk priorities?”

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The Institute of Internal Auditors

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