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Risk in focus 2026

Risk in Focus 2026 is now available. This annual publication highlights the most pressing risks organizations face and provides valuable guidance for audit planning.

Risk in Focus is an annual thought leadership research project analysing the top risks faced by organisations across Europe, currently in its 10th year of publication. This year, we have also produced a report for the report’s 10th Anniversary which you can download below.

It is a tool for internal auditors and audit committees and an indicator of what Chief Audit Executives (CAEs) and others perceive as their organisations’ risk priorities for 2026 and beyond.

Risk in Focus 2026 explores how organisations across Europe are grappling with Macroeconomic, social and geopolitical uncertainty, which has exacerbated every other risk category due to global trade wars, tariffs and sanctions.

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.

We hope this year’s Risk in Focus provides you with the ideas and insights to navigate these challenging times.

Download the newly published report:

Key Findings

  1. Digital disruption, new technology and AI continued to be a growing risk, moving from 4th to 3rd place in 2026, with organisations across Europe striving to develop AI strategies despite being unclear on the potential benefits and risks.
  2. 83% of respondents indicated that cybersecurity and data security was the top risk yet again in this year’s survey, with sophisticated cyber attacks continuing to be a key concern for audit functions. 
  3. Human capital, diversity, talent management and retention held its 2nd place ranking with 48% of CAEs placing it as a top 5 risk.

10th anniversary

For the past 10 years, Risk in Focus has sought to highlight key risk areas to help internal auditors understand the key risks their organisations face. 

To celebrate our 10th anniversary, we have produced a report that provides an overview of the past 10 years, highlighting key insights that have been shared from Risk in Focus.

You can download the report here:

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