North America
Risk in Focus 2024

Risk in Focus provides practical, data-driven research to help internal auditors and their stakeholders understand today’s risk environment and prepare audit plans for the year ahead.

Reports provide the results of a worldwide survey to identify current and emerging risks for each region, along with leading practices to respond to these risks, derived from roundtables and interviews with leading internal auditors.

There are two reports for each of The IIA’s six regions:

• Hot Topics for Internal Auditors – Detailed reports based on the survey, roundtables, and interviews.
• Board Briefing – Summary reports for internal auditors to share with stakeholders.

2024 marks the first year Risk in Focus has been conducted worldwide. The project was originally developed in 2016 by the European Institutes Research Group (EIRG), which continues to produce it each year for Europe.

Risk in Focus is available free to the public, thanks to a collaborative partnership facilitated by the Internal Audit Foundation with generous support from IIA Institutes, corporate sponsors, and IIA regional bodies (ACIIA (Asia), AFIIA (Africa), ARABCIIA (Middle East), ECIIA (Europe), FLAI (Latin America).

Sponsored by: