Global Summary – Risk in Focus 2026/2027
The Global Summary report brings together the key findings from the six Risk in Focus regional studies. Based on more than 3,000 survey responses worldwide, it is an essential resource for internal audit leaders, audit committees, and boards.
Emerging risks worldwide
Discover the five highest risks in the world and how internal audit leaders are responding.
Key findings from the Global Summary – Risk in Focus 2026/2027 report:
- Cybersecurity remains the world’s dominant risk, chosen by 80% of survey respondents as one of their five highest risks.
- Digital disruption, including artificial intelligence, ranks second at 58% and rose 10 percentage points over the prior year.
- Geopolitical/macroeconomic uncertainty also increased 10 percentage points, reaching 48%.
- As organizations worldwide experience similar pressures from geopolitical uncertainty and digital disruption, the top risks are also becoming more similar across regions (risk convergence).
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