Built for Internal Auditors Who Need to Look Forward—Not Backward

Digital disruption, AI acceleration, economic volatility, and workforce shifts are changing the risk landscape faster than many audit plans can keep up. Stakeholders are no longer satisfied with audits that only explain what already happened — they want insight into what’s coming next.

Internal Audit Emerging Risks is an 8-hour, practitioner-focused course designed to help internal auditors identify, assess, and audit emerging risks in a rapidly evolving environment.

Course Snapshot

  • Length: 8 hours
  • Format: Practical, application-focused training
  • Instructor: Lynn Fountain, CPA, CGMA, CRMA, MBA
  • Audience: Internal auditors at all levels


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What You Will Learn

By the end of this course, you will be able to:

Apply Emerging Risk “Hot Spots” to Audit Work

  • Clarify internal audit’s role in evaluating emerging risks
  • Identify audit objectives aligned to hot spot risk areas
  • Develop potential audit tests to assess emerging risk exposure
  • Incorporate emerging risks into audit planning and risk assessments

What’s Covered
(High-Level Overview)


Emerging Risk Foundations

  • The evolving expectations of internal audit
  • Understanding emerging risk versus traditional risk
  • How emerging risks impact audit planning and prioritization

Key Emerging Risk Themes

  • Organizational resilience in the “new normal”
  • Macroeconomic uncertainty and its audit implications
  • Workforce transformation and cultural risk

Technology & Governance Hot Spots

  • IT governance
  • Data governance
  • Technology disruption and cyber-related considerations

Throughout the course, emerging risk themes are tied directly to internal audit responsibilities, objectives, and practical testing considerations.


Who Should Attend

This course is designed for:

  • Internal auditors (staff, senior, manager, director, and CAE levels)
  • Audit leaders responsible for risk assessment and audit planning
  • Governance, risk, and compliance professionals working with internal audit
  • Finance and accounting professionals supporting assurance activities


Curriculum

  Internal Audit Emerging Risks
Available in days
days after you enroll

Your instructor

I’m Lynn Fountain, a consultant, CPA, CGMA, CRMA, MBA, and former Chief Audit Executive with 40+ years across public accounting, industry, and consulting—16+ focused on internal audit, risk management, and process improvement. I’ve led enterprise risk assessments, built SOX programs, and modernized audit functions to anticipate emerging risks such as cyber, AI, data privacy, third‑party, ESG, and geopolitical disruption. That frontline experience shapes how I teach Internal Audit Emerging Risks: practical, current, and grounded in what works.

I’m passionate about helping professionals elevate audit’s impact and readiness. As a trainer and author of Leading the Internal Audit Function, Raise the Red Flag, and Ethics and the Internal Auditor’s Political Dilemma, I’ve delivered hundreds of courses that turn real cases into tools you can use immediately. Expect a learning experience that blends strategy with hands‑on methods, sharpens risk sensing, and connects assurance to business outcomes.