Report

Risk in Focus 2027: North America

Cybersecurity continues to dominate, cited by 85% of respondents as a Top 5 risk.

Digital disruption has surged, becoming the second-highest risk with a 16-percentage-point increase.

Internal audit functions are evolving to focus on continuous advisory and monitoring amid rising geopolitical and macroeconomic uncertainty.

Download report

What's inside

Navigate the shifting risk landscape with the Risk in Focus 2027: North America report, authored by the Internal Audit Foundation. Based on insights from 3,285 audit leaders, this research identifies how emerging threats are rapidly reshaping internal audit priorities:

Cybersecurity dominance: Remains the #1 risk, cited by 85% of respondents.
Digital disruption surge: Now the second-highest risk, driven by rapid AI adoption.
Volatile external risks: Geopolitical uncertainty and supply chain shifts require more agile, continuous monitoring.

As risk governance maturity becomes a critical priority, the traditional compliance-heavy model is no longer sufficient. This report guides you on how to evolve into a strategic, continuous advisory partner by helping you: