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.

