ACCT 436 RESEARCH REPORTEMERGING ISSUES
Instructions
Identify a significant current issue faced by internal auditing (one issue only). I recommend searching websites
or blogs dealing with internal audits or recent articles in the UMGC library to develop your topic. You must use
some sources not included in our course reading list for your research. It would be best if you went beyond
what has been covered in our readings and class discussions.
Some general ideas for your consideration are as follows:
-Challenges to the business resulting from COVID-19
-Auditing the use of artificial intelligence in the company
-Managing third-party risks
-Environmental, social, governance (ESG) data collection and reporting.
Do not pick a topic that is too broad for the suggested length of this paper, which is three single-spaced pages.
For example, cybersecurity is too broad, but some aspects of cybersecurity may be appropriate. If you are going
to do a technology topic, stick to one technology. You are not limited to the suggestions listed above.
The paper focuses on the impact the issue has and will have on internal auditing. You can have some
background information about your topic, but it should be no more than one page. Your paper must include
what actions or steps internal auditing needs to take to assess the governance, risk management, and internal
controls. You should discuss the challenges faced by internal auditing and where internal auditing can add
value. In your research, finding a case study or studies would be very beneficial. It would be advisable to create
separate sections in your paper to cover the different requirements.
You must follow the APA requirements for this assignment which includes references.
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Formatting
Title Page
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