Risk in Focus 2026/2027: New reports
Risk in Focus 2026/2027 is now available. This year’s European research provides insight into the risks facing organisations and examines how Internal Audit, boards and Audit Committees can respond as risks become more interconnected and develop at greater speed.
The new edition consists of two complementary publications: Risk in Focus 2026/2027 : Hot Topics for Internal Auditors and the Risk in Focus 2026/2027 Board Briefing.
Cybersecurity leads, while AI moves up the agenda
Cybersecurity and data security remain the highest ranked risk, with 86% of Chief Audit Executives identifying the topic as a top five risk. Digital disruption, new technologies and AI move from third to second place, selected by 52% of CAEs. Macroeconomic and geopolitical uncertainty follows in third place at 51%.
The findings also reveal differences between perceived risk, organisational risk maturity and Internal Audit effort. Cybersecurity is the only area where the risk ranking and Internal Audit effort are fully aligned in first place. Digital disruption and AI rank second for risk, while Internal Audit coverage and organisational maturity remain comparatively lower.
The Hot Topics for Internal Auditors report explores these developments and their implications for Internal Audit, including audit planning, assurance and the ability to respond to changing risks.
From research findings to boardroom questions
The Board Briefing takes the findings into the boardroom. It focuses on digital disruption and AI, cybersecurity, macroeconomic and geopolitical uncertainty, human capital, and organisational governance.
For each topic, the briefing provides questions for boards and Audit Committees. These address issues such as the alignment between AI strategy and risk appetite, cyber resilience, scenario analysis, future workforce capabilities and whether governance arrangements adequately address interconnected risks.
Together, the two publications provide a shared reference point for CAEs, Internal Audit professionals, boards, Audit Committees and senior management to assess whether risk management, governance and assurance remain aligned with the organisation’s risk profile.
Read the publications:
View Risk in Focus 2026/2027: Hot Topics for Internal Auditors
