Risk in Focus – Hot Topics for Internal Auditors – Global Summary – 2026
The 2026 Global Risk in Focus report shows cybersecurity remaining the top global risk and audit priority, while digital disruption (including AI) and geopolitical uncertainty record the sharpest year-on-year increases. Other leading risks are business resilience, human capital, and regulatory change, with notable regional spikes in digital disruption (Latin America, Middle East, Africa) and geopolitical risk (North America, Europe, Latin America). Audit plans are converging globally around cybersecurity, governance/corporate reporting, and business resilience, with growing but still lagging audit attention to digital disruption, geopolitical risk, and human capital constraints.
KPMG Internal Audit: Key Risk Areas 2026
KPMG’s 2026 paper highlights an evolving risk landscape where internal audit must become more agile, tech-savvy, and forward-looking. Ten priority areas are flagged: cybersecurity, AI and digital disruption, data governance/privacy, ESG, supply chain, geopolitical and macroeconomic volatility, regulatory change, human capital, business continuity/resilience, and organizational governance/reporting. The report stresses stronger assurance over AI ethics and bias, geopolitical exposure, continuity planning, and regulatory compliance, alongside deeper coverage of soft controls, culture, and talent. KPMG positions co-/outsourced internal audit support and specialist SMEs as levers to strengthen audit quality and coverage.
Global risk & resilience outlook 2026
The report outlines an “expanding risk zone” in 2026, where frequent, fast-moving and interconnected threats overwhelm traditional business continuity and demand integrated organizational resilience. It highlights ten critical risks: cyberattacks and systemic cyber risk, AI’s dual edge, climate-driven natural disasters, geopolitical conflict, supply-chain shocks, misinformation, regulatory fragmentation, macro‑financial instability, talent shortages and overlapping polycrises. Survey data show half of organisations lack a formal critical event management strategy and many never test plans, revealing major gaps in training, technology and crisis communications. The report proposes a five‑stage resilience strategy and high‑velocity critical event management to move from reaction to anticipation
Risk Outlook 2026 – International SOS
Risk Outlook 2026 depicts a world where volatility is the normal operating environment, with converging security, health and geopolitical pressures testing organisational resilience. A global survey of 860 leaders highlights intersecting drivers of uncertainty, including geopolitical tensions, cyber crime, economic instability, extreme weather, mental health risks and misinformation, all intensifying pressure on workforces. Nearly half of risk specialists report increased interconnectedness of threats, with security and medical issues now rarely separable in crises. International SOS stresses intelligent, continuous preparedness that fuses advanced analytics, AI and expert judgement to protect people, sustain continuity and turn uncertainty into strategic advantage.
WEF Global Risk Report – 2026
The 2026 Global Risks Report warns that an age of intense global competition is eclipsing multilateral cooperation, driving uncertainty and systemic fragility. Geoeconomic confrontation and state-based armed conflict dominate short‑term risks, while economic downturn, debt burdens and asset bubbles intensify concern over financial stability. Societal polarization, fuelled by inequality and mis/disinformation, is eroding trust, weakening social contracts and pressuring democratic institutions. Environmental risks fall down the two‑year agenda but remain the most severe over a 10‑year horizon, as extreme weather, ecosystem degradation and stressed infrastructure threaten long‑term resilience.