Compliance
Report
Risk in Focus 2026: North America
Top 5 risks compared to global rankings
How top risks map to audit priorities
Strategies for managing geopolitical and AI risks
What's Inside
For the first year since the Internal Audit Foundation started conducting their annual Risk in Focus survey, geopolitical risks hit the top five among North American respondents, likely due to new tariffs and uncertainty around federal funding. Digital disruption — a category that includes AI — continued its climb to hit #2, and cybersecurity remained in the #1 spot.
The Risk in Focus 2026: North America report, sponsored by AuditBoard, draws insights from the survey (n=271), interviews, and roundtables to paint a picture of today’s most critical risks and how well they align with audit plan priorities.
The report also zooms in on geopolitical uncertainty and AI disruption, exploring how internal audit leaders are addressing these challenges with expanded advisory services and cross-functional collaboration.
Download your copy of the report for a deep dive into the data, including:
- Top risks and how they’ve shifted compared to previous years
- The areas internal audit is spending the most time and effort on
- Comparisons of North American survey results to global responses
- How AI is reshaping the business landscape, with CAE roundtable insights
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