Middle East – Risk in Focus 2026/2027
Internal audit leaders in the Middle East identify their five highest risks and discuss the implications for internal audit strategy. Based on nearly 300 survey responses from the Middle East, plus local roundtables and interviews.
Research Partners:
Emerging risks in the Middle East
Discover the five highest risks in the Middle East and how internal audit leaders are responding.
Key findings from Middle East – Risk in Focus 2026/2027:
- Regional war and instability sent geopolitical uncertainty up 31 percentage points, making it a Top 5 risk for 60% of CAEs in the Middle East.
- Supply chain concerns have increased substantially, making this risk rating the highest of any global region.
- Audit effort was closely aligned with the five highest risks, except for geopolitical uncertainty, where audit priority increased substantially but not as much as the risk rating.
- Risk governance maturity for geopolitical uncertainty and digital disruption is low, creating difficulty in providing full audit coverage.
- Internal auditors should ensure audit plans are flexible, with a portion of the audit plan set aside to address urgent topics.
Support the Internal Audit Foundation
Risk in Focus reports and board briefings are free to the public, thanks to generous donors and partners.
Help the Internal Audit Foundation continue publishing globally focused, cutting-edge research.