Organizations are redirecting their internal audit resources away from covering previous risks, such as U.S. Sarbanes-Oxley Act of 2002 testing, to cover recession-related risks.

• 企业正在将内部审计资源（如美国2002年萨班斯法案中的审计测试）由防范早期风险转向防范因经济衰退而引发的风险。