The audit plan hot spots report is based on input from our global network of client organisations and extensive secondary literature reviews. These risks, or hot spots, are the top-of-mind issues for boards, audit committees and executives in organisations across all industries, geographic locations and different sizes of organisations.
Download an excerpt of our 2022 audit plan hot spots report to explore 12 underlying hot spots, driven by four larger trends:
- The end of the global COVID-19 slowdown
- COVID-19-driven digital acceleration
- Evolving societal expectations
- New operational resilience frontiers