2024审计计划热点

Gartner, a re搜索 and consulting firm based in the U.S., released its 2024 report identifying key risk areas that are expected to be in focus this year for audit plans.

Gartner gat在这里d data from interviews and surveys of its network of clients, 其中包括100多名首席审计执行官, 以及二手文献的研究. 

The Gartner 2024审计计划热点 results show three underlying themes:
1)成本和增长压力
2)脆弱性增加
3)强化问责制.

2024审计计划热点

• 网络安全漏洞*
• 资讯科技治理*
• 监管的复杂性
• 数字转换
• 组织弹性*
• 第三方*
• 供应链*
• 员工幸福感和满意度*
• 环境、社会及管治(ESG) *
• 社会和政治紧张局势
• 生成式AI (GenAI)
• 宏观经济的不确定性*

* Hot spots denoted with an asterisk represent those recurring from 2023.

What probably comes as no surprise is the recurrence of cyber, IT治理, 以及供应链热点. These points have been at the forefront of many audit plans for several years and are likely to remain so for the foreseeable future. Concerns about economic uncertainty have shifted towards the macroeconomic environment over the last couple of years. Human capital also remains a consistent audit focus due to the tight labor market and tension surrounding the shift back to in-person work.

尽管人工智能之前也上过Gartner的榜单, the release of ChatGPT has introduced additional concerns over governing and monitoring employee use of GenAI and about how reliable the output is. Reputational risk is also not new as an audit focus, but is now manifesting through social and political tensions. Global social unrest is challenging many companies to consider how and w在这里 they do business, as well as how they’re perceived as related to social and political issues.

The release of this list each year is meant to serve as a benchmark for audit plan coverage and to drive discussions around risk – both emerging and recurring.

要查看完整的报告，请单击 在这里 下载Gartner 2024审计计划热点.

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