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, Risk in Focus 2026 is a premier resource for understanding changing risk levels and internal audit activities.
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Share your perspectives from March 24 to April 30, 2026. Open to chief audit executives and directors. Your perspective is needed!
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.







