1、TABLEOF CONTENTSIntroduction.3The OnRisk Approach.4Top Risks,2022.5Key Observations.6Key Observations Explained.7 Notable variations in capability and relevance for certain risks.8 Significant gap in relevance and capability ratings on several risks.10 Risks to pay attention to going forward.11 Perc

2、eptions of risk relevance vary greatly across ESG components.14 Pandemic revealed opportunities to improve organizational risk management.16 Senior executives and boards desire broader scope for internal audit services.18Insights and Actions Board.20Insights and Actions C-suite.22Insights and Action

3、s CAEs.23Methodology.24How to Use This Report.25Risk Stages Model.26The Risks.28 Cybersecurity.30 Talent Management.31 Organizational Governance.32 Data Privacy.33 Culture.35 Economic and Political Volatility.36 Change in Regulatory Environment.37 Supplier and Vendor Management.38 Disruptive Innovat

4、ion.39 Social Sustainability.40 Supply Chain Disruption.41 Environmental Sustainability.42www.theiia.org 03INTRODUCTION “How complicated and unpredictable the machinery of life really is.”Kurt VonnegutIn the 18 months since the COVID-19 pandemic first shuttered the world,organizations have learned t

5、o embrace the unexpected.Board members,C-suite executives,and chief audit executives the key players in risk management now know that low likelihood/high impact risks must be given greater consideration.This realization has jolted boards into greater awareness of risk management weaknesses,energized

6、 senior management to build more nimble and resilient organizations,and positioned internal audit to deliver broader value.Indeed,the pandemic has spawned changes in how we see our trusted institutions,the value and priorities we place on our time,and our commitments to long-held social contracts ab