Risk in Focus 2026
Risk in Focus 2026 is now available. This annual publication, developed by IIA Belgium together with 13 other European Institutes of Internal Auditors, highlights the most pressing risks organizations face and provides valuable guidance for audit planning.
Although cybersecurity is still regarded as the most important risk area, the rapid and complex changes caused by geopolitical and macroeconomic uncertainty now top the list of concerns. Organizations are struggling to assess threats and to develop proactive strategies when innovating with AI. The challenge lies in creating advantages from ambiguity.
Looking ahead to 2029, cybersecurity and digital technologies are expected to dominate the risk landscape. Meanwhile, the urgency of climate change risks has decreased. As environmental shocks continue to affect Europe, organizations will need to balance more flexible legislation with robust strategic efforts to remain resilient.
The report Risk in Focus 2026: Hot Topics for Internal Auditors provides practical tools for analyzing risks within your organization and serves as a valuable aid when developing your 2026 audit plan. It can also help boards gain insight into the challenges that lie ahead. To support those discussions, a concise Board Briefing has been prepared.
Marking the 10-year anniversary of Risk in Focus, this year’s edition also includes a special overview, looking back at the evolution of key risks over the past decade.
In addition to presenting the quantitative results of the survey, the report dives deeper into the areas currently most critical for internal audit and its stakeholders:
Geopolitical and macroeconomic uncertainty: creating advantages from ambiguity
Digital disruption and AI: balancing innovation and risk
Cybersecurity and data security: defending against sophisticated attacks
Human capital, diversity, talent management: restructuring the workforce around AI
Climate change and sustainability: pursuing resilience amid regulatory uncertainty
