Risk Briefing: Beyond Higher Education

Late in 2017, the Institutes of Internal Audit across Europe (UK and Ireland, France, Italy, Netherlands, Spain and Switzerland) pooled their resources to identify common themes or hot topics that could help to focus the attention of internal audit in its efforts to mitigate risk and add value in organisations. The exercise included a wide range of sectors – construction / infrastructure, financial services, IT, manufacturing, public sector, retail / consumer, telecoms and utilities / energy.

This briefing note sets out the main risks from that exercise, along with our comments on what it might mean for Higher Education, with the intention of aiding the development or update to internal audit plans over the coming twelve months.