Risk in Focus 2026/27: Interim Findings

Risk in Focus is an annual thought leadership research project analysing the key risks faced by organisations across Europe, now in its 11th year. This interim report presents early insights from the latest survey, offering a timely view of how Chief Audit Executives (CAEs) and senior internal audit leaders perceive the evolving risk landscape.

Unlike previous editions, this interim release focuses exclusively on survey data, providing a more immediate and data-driven perspective ahead of the full report.

Risk in Focus 2026/27 builds on our established approach while introducing an enhanced survey design to generate deeper insight into the severity of risks, the maturity of organisational responses and the extent and proportionality of internal audit assurance coverage.

These findings enable a more nuanced understanding of how risks are prioritised and managed, and how effectively internal audit activities are aligned to those risks.

We hope these interim findings provide internal auditors and audit committees with practical insights to inform risk assessment, audit planning and assurance priorities in the year ahead.

Read the report here.