The coronavirus pandemic has dramatically altered the risk landscape for chief audit executives and audit departments by exacerbating long-standing risks while giving rise to new ones, a new report by research and advisory firm Gartner finds.

Based on input from interviews and surveys from across its global network, Gartner’s annual “Audit Plan Hot Spots” identifies and analyzes the top risk areas facing audit departments in the year ahead. “While the pandemic has created new challenges for audit executives to grapple with, what’s most notable is how the current environment has accelerated existing risk trends,” said Leslee McKnight, research director for Gartner’s audit practice.

Jaclyn Jaeger is a freelance contributor to Compliance Week after working for the company for 15 years. She writes on a wide variety of topics, including ethics and compliance, risk management, legal,...