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Risk in Focus is an annual thought leadership research project analysing the top risks faced by organisations across Europe. It is an essential tool for audit committees and a barometer of what Chief Audit Executives (CAEs) and others perceive as their organisations’ risk priorities for 2023 and beyond.

Boards must adapt to heightened geopolitical instability, climate-related natural disasters, looming recession, and an accelerating cost of living catastrophe in Europe.

This paper, created in collaboration with INTOSAI, applies the principles of the model to the public sector, with specific emphasis on the role of internal audit activities, supreme audit institutions, and other external audit providers.

This is a whitepaper issued by IIA Australia.

Liquidity is key to a robust and solvent financial sector. Supervisory principles hold boards accountable for an organization’s liquidity adequacy assessment and advocate a relevant and active internal audit role in assessing an organization’s liquidity risk management (LRM) process.