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Risk in Focus Identifies the World’s Top 5 Highest Risks

Based on survey responses from more than 4,000 CAEs and directors in 131 countries and locations, the Risk in Focus 2026 Global Summary is a premier resource for understanding changing risk levels and internal audit activities.

Internal Audit Foundation
Global Summary

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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