{"id":8215,"date":"2025-09-23T09:02:32","date_gmt":"2025-09-23T09:02:32","guid":{"rendered":"https:\/\/www.eciia.eu\/?p=8215"},"modified":"2025-11-06T16:41:15","modified_gmt":"2025-11-06T16:41:15","slug":"risk-in-focus-2026-hot-topics-for-internal-auditors","status":"publish","type":"post","link":"https:\/\/www.eciia.eu\/2025\/09\/risk-in-focus-2026-hot-topics-for-internal-auditors\/","title":{"rendered":"Risk in Focus 2026: Hot topics for internal auditors"},"content":{"rendered":"\n<p>The new Risk in Focus 2026 report is out. Coordinated by ECIIA with 14 European Institutes of Internal Auditors across 15 countries, this 10th-anniversary edition draws on 879 CAE responses, 5 roundtables with 44 participants, and 10 in-depth interviews to map the key challenges and where internal audit is spending (and will spend) its time.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Key findings<\/h3>\n\n\n\n<p>Cybersecurity and data security remain the top organisational risk. 82% of CAEs rated it their most important threat, and 72% say it is where internal audit currently spends the most time; CAEs also expect it to stay number one in three years. Post-quantum readiness is beginning to feature in audit scopes.<\/p>\n\n\n\n<p>Human capital, diversity, talent management and retention holds second place again in 2026. Yet it ranks lower for internal audit effort today, signalling a gap between perceived risk and audit coverage.<\/p>\n\n\n\n<p>Digital disruption, new technologies and AI rises to third place (up from 4th in 2025). 58% of CAEs expect it to be a top-five focus area for internal audit within three years, second only to cybersecurity.<\/p>\n\n\n\n<p>Macroeconomic and geopolitical uncertainty sits joint 4th with changes in laws and regulations, with CAEs highlighting its knock-on effects across other risk categories (trade, compliance, cyber, AI).<\/p>\n\n\n\n<p>Climate change, biodiversity and environmental sustainability falls to 10th in this year\u2019s ranking. Only 24% of CAEs expect it to be a top-five area of audit focus by 2029 (down from 40% last year), reflecting policy and regulatory uncertainty despite worsening climate impacts.<\/p>\n\n\n\n<p>Across the survey, the top four risks beneath cybersecurity are now tightly clustered (\u224845\u201348%), underlining how interconnected they\u2019ve become and why boards need agile assurance and advice.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Download the full report:<\/h3>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/09\/Risk_in_Focus_2026_FINAL.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Risk_in_Focus_2026_FINAL.\"><\/object><a id=\"wp-block-file--media-a80cec9a-60ff-421a-9c3a-2c272f60acb8\" href=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/09\/Risk_in_Focus_2026_FINAL.pdf\">Risk_in_Focus_2026_FINAL<\/a><a href=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/09\/Risk_in_Focus_2026_FINAL.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a80cec9a-60ff-421a-9c3a-2c272f60acb8\">Download<\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">More to explore<\/h3>\n\n\n\n<p>In addition to the full Risk in Focus 2026 report, two companion documents are now available to support governance bodies and celebrate this milestone year:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Risk in Focus 2026 \u2013 Board Briefing<\/h3>\n\n\n\n<p>A concise and visual summary designed for boards and executive committees, highlighting the top risks and providing key questions to strengthen resilience and decision-making:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/09\/RIF2026-Board-briefing-FINAL-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of RIF2026 Board briefing FINAL.\"><\/object><a id=\"wp-block-file--media-e933b5c3-2f89-43b0-abeb-075ec7539b75\" href=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/09\/RIF2026-Board-briefing-FINAL-1.pdf\">RIF2026 Board briefing FINAL<\/a><a href=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/09\/RIF2026-Board-briefing-FINAL-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e933b5c3-2f89-43b0-abeb-075ec7539b75\">Download<\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Risk in Focus \u2013 10 Year Anniversary Report<\/h3>\n\n\n\n<p>A retrospective look at a decade of Risk in Focus, tracing how the risk landscape has evolved since 2017 and how internal audit has adapted to shifting priorities:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/09\/Risk-in-Focus-10-Year-Anniversary-report-FINAL-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Risk in Focus 10 Year Anniversary report FINAL.\"><\/object><a id=\"wp-block-file--media-8ab93a3f-aba4-47ad-90bc-e274944064b7\" href=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/09\/Risk-in-Focus-10-Year-Anniversary-report-FINAL-1.pdf\">Risk in Focus 10 Year Anniversary report FINAL<\/a><a href=\"https:\/\/www.eciia.eu\/wp-content\/uploads\/2025\/09\/Risk-in-Focus-10-Year-Anniversary-report-FINAL-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-8ab93a3f-aba4-47ad-90bc-e274944064b7\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The new Risk in Focus 2026 report is out. Coordinated by ECIIA with 14 European Institutes of Internal Auditors across 15 countries, this 10th-anniversary edition draws on 879 CAE responses, 5 roundtables with 44 participants, and 10 in-depth interviews to map the key challenges and where internal audit is spending (and will spend) its time. [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":8289,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,5],"tags":[],"class_list":["post-8215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-public-affairs-coordination-committee","category-publications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Risk in Focus 2026: Hot topics for internal auditors | ECIIA<\/title>\n<meta name=\"description\" content=\"ECIIA intends to be the consolidated voice for the profession of internal auditing in Europe and to promote the role of internal audit and good corporate governance by dealing with the European Union, its Parliament and Commission and any other European regulators and associations representing key stakeholders. It has a non-profit making purpose.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.eciia.eu\/2025\/09\/risk-in-focus-2026-hot-topics-for-internal-auditors\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Risk in Focus 2026: Hot topics for internal auditors | ECIIA\" \/>\n<meta property=\"og:description\" content=\"ECIIA intends to be the consolidated voice for the profession of internal auditing in Europe and to promote the role of internal audit and good corporate governance by dealing with the European Union, its Parliament and Commission and any other European regulators and associations representing key stakeholders. 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