Risk in Focus 2026: Three Trends Auditors Can't Ignore
Update: 2025-12-16
Description
The Institute of Internal Auditors Presents: All Things Internal Audit
Deborah Poulalion and Brian Tremblay unpack the top three risks from the 2026 Risk in Focus report: geopolitical uncertainty, digital disruption, and cybersecurity. They discuss why these risks are rising, how internal audit can approach "hard-to-audit" areas, and how to use Risk in Focus to drive stronger conversations with leadership.
For a global perspective, read insights from audit leaders in the article 'Risk Around the World.'
For a global perspective, read insights from audit leaders in the article 'Risk Around the World.'
HOST:
Deborah Poulalion
Senior Manager, Research & Insights, The IIA
Senior Manager, Research & Insights, The IIA
GUEST:
Brian Tremblay, CIA, CISA
Vice President of Internal Audit, V2X
Member, Internal Audit Foundation, Committee of Research and Education Advisors
Member, Internal Audit Foundation, Committee of Research and Education Advisors
KEY POINTS:
- Introduction [00:00 –00:00:32 ]
- The Foundation's Research [00:00:32 –00:01:32 ]
- Using the North American Report & Board Briefing [00:01:32 –00:02:29 ]
- Geopolitical and Macroeconomic Uncertainty [00:02:29 –00:07:01 ]
- Digital Disruption and AI Risk [00:07:01 –00:12:13 ]
- Cybersecurity: Still the Top Risk [00:12:13 –00:18:03 ]
- Final Takeaways: Going Deeper on Complex Risks [00:18:03 –00:19:41 ]
- Closing Thoughts and Where to Access Risk in Focus [00:19:41 –00:20:12 ]
IIA RELATED CONTENT:
Interested in this topic? Visit the links below for more resources:
- Risk in Focus 2026
- 'Risk Around the World' — Internal Auditor Magazine (December Issue)
- 2026 Fraud Unmasked Virtual Conference
- All Things Internal Audit: Navigating Sustainability Regulations
- Global Perspectives & Insights: Sustainability
- Tool: Assessing Sustainability Readiness
Visit The IIA's website or YouTube channel for related topics and more.
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