1、 2022 Gartner,Inc.and/or its affiliates.All rights reserved.Gartner is a registered trademark of Gartner,Inc.or its affiliates.This presentation,including all supporting materials,is proprietary to Gartner,Inc.and/or its affiliates and is for the sole internal use of the intended recipients.Because

2、this presentation may contain information that is confidential,proprietary or otherwise legally protected,it may not be further copied,distributed or publicly displayed without the express written permission of Gartner,Inc.or its affiliates.2023 Audit Plan Hot SpotsAudit Research TeamSample Report E

3、xcerptRESTRICTED DISTRIBUTION2 2022 Gartner,Inc.and/or its affiliates.All rights reserved.775503Table of ContentsObjectives3Executive Summary42023 Audit Plan Risk Areas(Excerpt)10Cyberthreats11IT Governance15Data Governance19Third-Party Risk Management23Appendix27RESTRICTED DISTRIBUTION3 2022 Gartne

4、r,Inc.and/or its affiliates.All rights reserved.775503ObjectivesOur Audit Plan Hot Spots series identifies and analyzes the key risk areas that audit departments anticipate focusing on during the next year.Our hot spots research enables audit departments to do the following:Benchmark Audit Plan Cove

5、rageCompare,validate and further examine audit plan coverage.Assess Key RisksDetermine appropriate questions to ask management during risk assessment and audit scoping.Drive Audit Team DiscussionsEnable audit teams discussions during audit engagement planning and scoping.Educate the Audit CommitteeE

6、ducate the audit committee on the current risk trends that affect global organizations.RESTRICTED DISTRIBUTION4 2022 Gartner,Inc.and/or its affiliates.All rights reserved.775503Executive SummaryEach year,we create our annual Audit Plan Hot Spots report by combining input from interviews and surveys