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Africa – Risk in Focus 2026/2027

Internal audit leaders in Africa identify their five highest risks and discuss the implications for internal audit strategy. Based on more than 800 survey responses from Africa, plus local roundtables and interviews.

Research Partners:

African Federation of Institutes of Internal Auditors Internal Audit Foundation
Africa Risk in Focus

Emerging risks in Africa

Discover the five highest risks in Africa and how internal audit leaders are responding.

Key findings from Africa – Risk in Focus 2026/2027:

  • Rapid digitalization is driving increased exposure, with cybersecurity emerging as the fastest growing risk.
  • Elevated fraud risk is driven by cyber-enabled fraud and persistent corruption.
  • Geopolitical risk is rated high, but its ratings for risk governance maturity and internal audit coverage are among the lowest of all risks.
  • Internal auditors are more likely to have high audit coverage for areas with high risk maturity than those with low risk maturity.
  • Internal audit should shift to shorter, dynamic planning cycles to respond to rapidly changing risk conditions.

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