Latin America – Risk in Focus 2026/2027
Internal audit leaders in Latin America identify their five highest risks and discuss the implications for internal audit strategy. Based on more than 500 survey responses from Latin America, plus local roundtables and interviews.
Research Partners:
Emerging risks in Latin America
Discover the five highest risks in Latin America and how internal audit leaders are responding.
Key findings from Latin America – Risk in Focus 2026/2027:
- Cybersecurity remains the highest-rated risk in Latin America, with implications for many other risk areas.
- Digital disruption and AI are becoming high-risk areas because adoption is moving faster than governance.
- Geopolitical/macroeconomic uncertainty risk is high because it is no longer abstract: it affects supply chains, cloud strategy, foreign exchange, fuel, liquidity, regulation, and continuity.
- Of greatest concern are high-risk areas with low governance maturity and low internal audit coverage. These include digital disruption and geopolitical uncertainty.
- CAEs must close the gap between emerging risks and audit capability.
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