Key findings from the Risk in Focus 2026/2027 reports:
- Technology and geopolitical risks are becoming systemic, with enterprisewide implications.
- Risk displacement occurs as urgent, disruptive risks push other risks out of the Top 5 risk ranking.
- Internal audit effort is shifting toward high risk areas, but key gaps remain between risk level and audit priority.
- Audit plans retain strong traditional anchors.
- The most rapidly changing risks have some of the weakest governance and lowest internal audit coverage.







