Answers to the 2011 internal audit planning process probably won’t be readily apparent without a reliable process in place to evaluate progress. This white paper presents 10 key areas that should assist organizations in their risk assessments and internal audit planning. When planning, consider these questions: Has the internal audit function considered all high-risk areas in its risk assessment? Is the risk universe complete? Is the audit plan balanced? And, are there emerging areas that the organization has overlooked?