ACCT 436 Emerging Issues

Every year, big 4 firms and professional organizations such as Protiviti and Garner, Inc., identify emerging issues/top risks/hot spots/focus areas that should be considered by internal auditors in preparing their annual plans.

For 2018/2019, such emerging issues/top risks/hot spots/focus areas include the following (not necessarily in the particular order):

1. Regulatory Uncertainty

2. Operational Agility

3. Cyber Security and Technological Vulnerabilities

4. Cloud Computing

5. Culture, Ethics and Integrity

6. Third Party/Vendor Relationships

7. Strategic Growth and Product Innovation

8. Data analytics and Continuous Monitoring

9. Change Fatigue/Management

10. Interest Rate/Economy

Select one of the above topics that discusses the issue and its impact on internal auditing and how internal auditors can prepare to address it. The issue and your discussion should be related to Internal Audit and Not Public Accounting.

It should have an introductory paragraph, discussion and analysis as indicated above and a concluding statement. You should use a minimum of two (2) articles/references in discussing the focus area and list them in Bibliography.

I will appreciate you if you can provide more than two articles or references which are related to emerging issues/top risks/hot spots/focus areas for 2018/2019 and also if you can provide an outline with one of topics below. The information is provided above. Thank you for your time and help in advance.