Report

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 Optro, 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: