2022年11月19日

Gartner标识前12个重点领域风险审计2023年网络威胁和IT治理是最高风险区域内部审计师应对2023年审计计划,根据Gartner。Gartner 2023审计计划热点报告确定了前12个重点领域风险首席审计执行官(压缩空气蓄能)来帮助他们确定他们的组织和计划审计风险覆盖。“CAEs网络威胁仍然是一个长期存在的担忧,然而,这种风险的司机已经进化结果的新地缘政治冲突和加剧的前景发起的攻击,“Leslee麦克奈特说,副总统的Gartner法律、风险和合规实践。“缓解计划需要重新审视,以反映风险的演变和准备组织来满足日益严格的信息披露要求在发生违约。“相邻的热点,比如确保足够的IT治理和第三方风险管理,减少为一个具有挑战性的前景的全套设备潜在的机构在2023年所面临的网络威胁。虽然大多数压缩空气蓄能表示,他们计划明年在他们的计划来解决网络安全,只有42%的受访者表示高度的信心在这个领域的能力提供足够的保证。Gartner的年度报告是基于112个压缩空气蓄能的调查在2022年8月完成,额外的结构化采访压缩空气蓄能审计领导人,以及数据和见解来自Gartner跨功能的研究在2022年。重点领域风险识别从顶部下面列出了这个过程。2023审计计划热点网络威胁供应链重新考虑弹性三个关键主题今年开车的风险包括“资源重新收归国有”和“三重紧缩”日益增长的成本压力,供应链风险和劳动力短缺。最终的主题,需要“重新考虑组织弹性,”是独特的,其独特的风险区域和一个司机的众多的其他风险。 The ability to withstand crises and disruptions may become more critical next year, and many organizations still take a limited view of resilience, mostly focused on business continuity and IT disaster recovery. This narrow view of resilience fails to account for additional risks impacting resilience including greatly increased economic volatility and impacts from climate degradation. “Rethinking resilience is a key theme that underlies a diverse set of risks facing organizations in 2023, including economic volatility, climate degradation and third-party risk management,” said McKnight. “Currently less than one third of audit leaders are highly confident in their team’s ability to provide assurance over organizational resilience risk, and more concerning, less than half plan to cover organizational resilience in audit activities in the coming year.” McKnight further noted that the increasingly interconnected risk landscape increases the chances for cascading risks, where one risk causes additional risks to manifest for an organization, a scenario that few organizations are actively planning against today.