The new Risk in Focus 2027 report has been published. Based on a global survey of more than 3,000 internal audit leaders, the report identifies cybersecurity, digital disruption and geopolitical uncertainty among the world’s highest risks.
Key findings include the systemic nature of technology and geopolitical risks, risk displacement in organizational priorities, and a growing focus of internal audit activity on high-risk areas. At the same time, the fastest-changing risks often have the weakest governance and the lowest internal audit coverage.
In Europe, cybersecurity and information security remain the most significant risk, identified by 86% of chief audit executives. Digital disruption, new technologies and artificial intelligence ranked second, identified by 52% of respondents. According to ECIIA, the rapid development of AI is challenging organizations’ governance models, risk management and assurance activities.
Risk in Focus 2027 highlights the growing role of internal audit in a changing risk landscape, where agile audit planning, forward-looking insight and collaboration with management and the board are increasingly important.
All Risk in Focus 2027 reports:
➡️ Europe & Europe: Board briefing
➡️ Africa
➡️ Asia Pacific
➡️ Latin America
➡️ Middle East
➡️ North America
➡️ Global Summary
You can also explore previous publications in the Risk in Focus report archive.
Risk in Focus provides data-driven, practical insights into risks and emerging risk trends for internal auditors and their stakeholders.
🔎 Join the free webinar on 15 October 2026, where the report’s findings and their implications for internal audit will be discussed:
Risk in Focus 2026–2027: Understanding Global Risk Trends