As we begin 2012, a powerful combination of factors means the ability to adapt is more important than ever. Economic uncertainty, the fragility of the technology on which we depend, the search for new ways of working to drive efficiency, new market and product opportunities, regulation, human behaviour and the pace of organisational change, are all contributing to the increased velocity of emerging risks that can threaten business stability.
With this in mind we have pulled together a summary of common risks impacting how internal audit teams are looking at their future plans.