These are the instructions for the report. Thank you.

You will search the Internet to identify current emerging issues. Complete a one- to two-page report that discusses the impact the emerging issues will have on auditing. You can search websites such as those of the IIA, COSO, AICPA, SEC, PCAOB, etc., to identify current emerging issues. The focus of the report must be the impact on internal auditing in terms of challenges and capability to assess GRC.