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Boards of directors and internal auditors must collaborate to gird for a recession, according to a report from the Chartered Institute of Internal Auditors and AuditBoard, which have found that 56% of internal audit executives think economic uncertainty poses high or very high risk. "Working closely together will ensure they can diligently and effectively identify, manage and mitigate the long list of risks exacerbated by economic uncertainty," Chartered IIA CEO Anne Kiem says.