In this installment, the focus shifts to rising risks such as AI governance, third-party data privacy, ESG-related audit exposure, geopolitical disruption, and shifting regulatory landscapes. The course explores how these risks are evolving, what red flags to watch for, and how internal auditors can proactively assess their organization’s preparedness. Special emphasis is placed on embedding a risk-sensing mindset into audit planning, leveraging data analytics for early detection, and aligning audit priorities with enterprise risk management (ERM) frameworks.
