Background: An overview of the topic
Definitions: List and define unfamiliar terms
Statistics: If there are stats available about your topic, include them
Relate this topic to your current (or future) job as an auditor:
Why should we care about the topic?
How might it impact your firm or company (finances, reputation, compliance, other)?
How should this be addressed by auditors? Consider audit elements such as:
Overall risk assessment
Audit planning
Specific audit program steps
Audit time budgets