AI and Politics Impact Risks Worldwide

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In a deeply interconnected world, it’s essential to understand rapidly changing risks in your region and around the world. The global Risk in Focus 2026 report series brings together survey results from six world regions to gain deeper insights into risk levels, trends, and audit priorities.

Download free reports at theiia.org/RiskInFocus.

Reports for 2026 are based on survey responses from more than 4,000 CAEs and directors in 131 countries/territories, 18 roundtables, and 24 in-depth interviews.

Key findings from the Risk in Focus 2026 reports:

• Cybersecurity continues to be No. 1 in risk ranking and internal audit priority.
• Geopolitical uncertainty risk had the largest increase over the prior year.
• The increase in geopolitical risk was driven by a large shift in North America.
• Digital disruption (including AI) was the second fastest climbing risk, reaching No. 2 in the global ranking.
• Latin America and the Middle East had the largest increases in digital disruption risk.

Global Risk in Focus is a collaborative partnership facilitated by the Internal Audit Foundation with generous support from IIA regional bodies, IIA Institutes, and corporate sponsors. There are regional reports for Africa, Asia Pacific, Europe, Latin America, Middle East, and North America, plus a Global Summary.