Research Paper Assignment: Emerging Issues (3-5 pages).

Identify a current emerging issue or significant risk faced by internal auditing (one issue only). I recommend searching the web sites listed in the Course Resources or articles in the UMUC library to come up with your topic.

Some general ideas for your consideration are as follows:

-Internet of Things
-Managing third-party risks
-Occupational fraud
-Protecting customer data
-Foreign Corrupt Practices Act compliance

Don't pick a topic which is too broad for the suggested length of this paper. For example cybersecurity is too broad, but some aspect of cybersecurity would be appropriate. You are not limited to the suggestions listed above.

The focus of the paper is on the impact the emerging issues or risk has and/or will have on internal auditing. You can have some background discussion, but it should be no more than 25% of the paper. Your paper must include what actions or steps internal auditing needs to take to assess the governance, risk management process and internal controls. You should discuss the challenges faced by internal auditing in assisting organizations in responding to this risk.You should cover how and where internal auditing can add value.

For this assignment you are required to post for the class a PowerPoint summary.