This year’s Risk in Focus findings, from the Internal Audit Foundation in partnership with national institutes, show a risk environment reshaped not by one dominant threat but by convergence — across cyber, AI, geopolitics, fraud, talent, and supply chains. Built from survey responses of 3,285 chief audit executives and directors in 132 countries and locations, the message for 2026/2027 is clear: it’s time to move from ranking risks to building Adaptive Assurance around them.

• Cybersecurity holds at #1, chosen by 80% of respondents
• Digital disruption, including AI, jumps to #2 at 58% (+10 pts from prior year)
• Geopolitical/macroeconomic uncertainty rises to 48% (+10 pts from prior year)
• Free to download: global summary, customized regional reports, and board-ready
• Briefings

Download free reports → https://www.theiia.org/RiskInFocus