Risk in Focus Identifies the World’s Top 5 Highest Risks
Learn what internal auditors are saying about the five highest risks in their region, five top priorities for internal audit effort, and strategies to address emerging risks. All reports and board briefings are free to the public, including the global summary and customized regional reports. The board briefing format is designed to be used as a presentation for stakeholders.
Responding to emerging risks
Based on survey responses from thousands of CAEs and directors around the world, Risk in Focus is a premier resource for understanding changing risk levels and internal audit activities.
Key findings from the Risk in Focus 2026 reports:
- Cybersecurity continues to be No. 1 in risk ranking and internal audit priority.
- Geopolitical uncertainty risk had the largest increase over the prior year.
- The increase in geopolitical risk was driven by a large shift in North America.
- Digital disruption (including AI) was the second fastest climbing risk, reaching No. 2 in the global ranking.
- Latin America and the Middle East had the largest increases in digital disruption risk.
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