Internal Audit Emerging Risks for 2021 and Beyond – Part 2
Part 2 of 4
Part One of this series was devoted to evaluating internal audit focus areas and emerging risks for 2021 and beyond. We first examined three areas of focus and some of the most impactful risks that Internal Audit should focus on during the new normal.
- Heightened Focus on Organizational Resilience
- Elevated Macro Environment Uncertainty
- Humanization vs. Dehumanization of the Workforce
- Examine Cyber Vulnerabilities and identify internal audit focus areas
- Evaluate Business Continuity Disaster Recovery and determine internal audit focus areas
- Understand talent resilience and apply the concept to internal audit and the organization
- Evaluate Corporate Social Responsibility and understand areas internal audit can provide value.
Delivery Method: Self-Study
Consultant, CPA, CGMA, CRMA, MBA, Past Chief Audit Executive
Business Consultant, Trainer, Author
Ms. Fountain has over 40 years of experience in the business profession, which includes public and industry accounting and over 20 years within internal and external auditing combined. She is a nationally recognized trainer and speaker and also a published author. She is a subject matter expert and specializes in Internal Audit, Sarbanes-Oxley, Enterprise Risk Management, Fraud, Governance and Compliance. Ms. Fountain has held two Chief Audit Executive positions for international companies. She currently performs consulting for companies on internal audit, risk management, internal controls, SSAE 18, financial reporting and accounting along with performing training. She has also been instrumental in the establishment of ERM, Sarbanes-Oxley and Governance frameworks.
Ms. Fountain has authored a publication for the Institute of Internal Auditors Research Foundation (IIARF) titled “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations”. The publication will be released April 20, 2015. In addition, she is authoring a publication for Auerbach on “The Realities of performing the Chief Audit Executive Role”. The publication will be released in the Fall 2015. In addition, she has performed as an adjunct instructor for the School of Business for Grantham University and the School of Business at the University of Kansas.
Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has active, current CPA, CGMA, and CRMA credentials.