Risk in Focus 2026: Three Trends Auditors Can't Ignore

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.' HOST: Deborah Poulalion 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

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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