North America – Risk in Focus 2026/2027
Internal audit leaders in North America identify their five highest risks and discuss the implications for internal audit strategy. Based on more than 200 survey responses from North America, plus local roundtables and interviews.
Research Partners:
Emerging risks in North America
Discover the five highest risks in North America and how internal audit leaders are responding.
Key findings from North America – Risk in Focus 2026/2027:
- Cybersecurity remained entrenched as the most cited risk in North America, with 85% of respondents ranking it a Top 5 risk.
- The risk level for digital disruption (including AI) climbed more than any other area in North America, reaching its highest point to date for Risk in Focus.
- Geopolitical uncertainty remains a top risk in North America after the dramatic increase that took place last year.
- Digital disruption is taking a larger portion of internal audit’s focus in North America, more than doubling over the past four years.
- Audit leaders are monitoring and planning for geopolitical impacts on supply chain, regulatory change, business resilience, finances, and market changes.
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