2024AuditPlanHotSpots©2023Gartner,Inc.and/oritsaffiliates.Allrightsreserved.GartnerisaregisteredtrademarkofGartner,Inc.oritsaffiliates.Thispresentation,includingallsupportingmaterials,isproprietarytoGartner,Inc.and/oritsaffiliatesandisforthesoleinternaluseoftheintendedrecipients.Becausethispresentationmaycontaininformationthatisconfidential,proprietaryorotherwiselegallyprotected,itmaynotbefurthercopied,distributedorpubliclydisplayedwithouttheexpresswrittenpermissionofGartner,Inc.oritsaffiliates.ObjectivesTheAuditPlanHotSpotsreportidentifiesandanalyzesthekeyriskareasthatauditdepartmentsanticipatefocusingonduringthenextyear.Thisresearchenablesauditdepartmentstodothefollowing:BenchmarkAuditPlanCoverageEducatetheAuditCommitteeCompare,validateandfurtherexamineauditEducatetheauditcommitteeonrisktrendsplancoverage.thataffectglobalorganizations.DriveAuditTeamDiscussionsAssessKeyRisksEnableauditteams’discussionspriortoauditDetermineappropriatequestionstoaskengagementplanningandscoping.managementduringriskassessmentandauditscoping.RESTRICTEDDISTRIBUTION2©2023Gartner,Inc.and/oritsaffiliates.Allrightsreserved.779768ExecutiveSummaryThe2024AuditPlanHotSpotsreportisbasedonquantitativedatafrom100+chiefauditexecutives,interviewsandsurveysthroughouttheGartnerglobalnetworkofclientorganizationsandextensivesecondaryliteraturer...
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