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Asia Pacific – Risk in Focus 2026/2027

Internal audit leaders in the Asia Pacific region identify their five highest risks and discuss the implications for internal audit strategy. Based on more than 600 survey responses from the region, plus local roundtables and interviews.

Research Partners:

Asian Confederation of Institutes of Internal Auditors Internal Audit Foundation
Asia Pacific Risk in Focus

Emerging risks in Asia Pacific

Discover the five highest risks in the Asia Pacific region and how internal audit leaders are responding.

Key findings from Asia Pacific – Risk in Focus 2026/2027:

  • The region saw a significant reshuffling of risk rankings compared to the prior year.
  • Digital disruption spiked 20 percentage points over the prior year, the largest increase for this risk for any region.
  • Changes in risk ratings were accompanied by changes in audit priority.
  • In response to technology risks, audit priority increased substantially for digital disruption and cybersecurity.
  • In response to geopolitical events, audit effort increased for supply chain and financial/liquidity risks.

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