The audit plan hot spots report is based on input from our global network of client organizations and extensive secondary literature reviews. These risks, or hot spots, are the top-of-mind issues for boards, audit committees and executives in organizations of all sizes across industries and geographic locations.

Download an excerpt of our 2023 audit plan hot spots report to explore 12 underlying hot spots, driven by three larger themes:

  • The “Triple Squeeze”
  • Renationalization
  • Rethinking Resilience