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Internal Audit Foundation Global Risk Report

Exploring the global risk landscape from internal audit’s perspective.


Survey Report

2024 Global Risk in Focus

What’s in this report from the Internal Audit Foundation:

The Internal Audit Foundation, part of The Institute of Internal Auditors, shares its first-ever “Global Risk in Focus” report series, underpinned by surveys with internal audit leaders across Africa, Asia Pacific, Europe, Latin America, the Middle East and North America to get a pulse on the greatest risks affecting their regions.

Here are some of the key findings:

  • Cybersecurity (73%), human capital (51%), business continuity (47%), regulatory change (39%) and digital disruption (34%) are the top five risks that chief audit executives (CAEs) see currently impacting their organizations across the globe. 
  • Over the next three years, CAEs across all regions expect risk levels to increase dramatically for digital disruption (34% to 55%) and climate change (19% to 39%). 
  • North American respondents view cybersecurity (85%), human capital (65%) and regulatory change (43%) as the top three risks currently affecting their organizations.
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