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Courses/Audit & Assurance/Internal Audit

Internal Audit Emerging Risks Series – Part 5

Master advanced internal audit strategies for navigating complex emerging risks in workforce management, financial governance, and cultivating a resilient risk culture.

Created byLynn Fountain
BeginnerUpdated Dec 3, 2025
Internal Audit Emerging Risks Series – Part 5

What You'll Learn

check_circleEvaluate risk management culture and processes.
check_circleExamine workforce management and audit concepts.
check_circleAssess corporate financial management methods.
check_circleIdentify internal audit's emerging risk areas.
check_circleUnderstand key audit challenges and solutions.

About This Course

Welcome to "Internal Audit Emerging Risks Series – Part 5," the final and crucial installment of our comprehensive series. In today's rapidly evolving business landscape, internal auditors face a dynamic array of challenges that extend beyond traditional financial reporting. This course delves into critical emerging risks, equipping you with the insights and methodologies needed to provide significant value to your organization.

We'll navigate complex areas often overlooked but vital for organizational health and resilience. Understanding these risks and how to effectively audit them is paramount for internal auditors looking to stay ahead and contribute strategically to their company's success.

Upon completion of this course, you will be able to:

  • Understand and evaluate risk management and culture within your organization, including methods for assessing organizational processes and the impact of behavioral factors.
  • Examine workforce management and workplace audit concepts, learning how to evaluate organizational HR processes and strategically manage your internal audit group's skill sets.
  • Explore advanced corporate financial management concepts, moving beyond internal controls over financial reporting to address areas such as credit, liquidity, and the impact of technology on financial governance.
  • Identify and address the challenges internal audit may face in evaluating these emerging risk areas, including talent gaps and the complexities of "auditing up."
  • Develop strategies for improving financial management governance, including validating tone, assessing controls, performing fraud risk assessments, and monitoring regulatory changes.

Each topic is designed to provide practical approaches and actionable insights, ensuring you are well-prepared to identify, assess, and mitigate these emerging risks within your internal audit function and broader organization.

Your Instructor

Lynn Fountain
Lynn Fountain
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Lynn Fountain has over 45 years of experience spanning public accounting, corporate accounting and consulting. 24 years of her experience has been working in the areas of internal and external auditing. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Ms. Fountain has held two Chief Audit Executive positions for international companies. In 2011, as the Chief Audit Executive for an international construction/ engineering firm, she was involved in the active investigation of a joint venture fraud. The investigation included work with the FBI and ultimately led to indictment of the perpetrators and recovery of $13M. Ms. Fountain is currently engaged in her own training and consulting business and is a regular trainer for the AICPA. Ms. Fountain is the author of three separate technical books. “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations” was published by the Institute of Internal Auditors Research Foundation. -“Leading The Internal Audit Function” and -“Ethics and The Internal Auditor Political Dilemma” were published by Taylor & Francis In addition Ms. Fountain was a contributing author to the certification program exam for the National Association of Accountants. She also has certificate programs on various on-line platforms. Ms. Fountain has performed as an adjunct instructor for the School of Business for Grantham University and developed the first internal audit curriculum for 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 her CGMA, CRMA credentials and CPA certificate (non-active).

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Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.