Risk in Focus 2025: Hot topics for internal auditors

Risk in Focus 2025: Hot topics for internal auditors

Risk in Focus 2025: Hot topics for internal auditors 1305 924 ECIIA

For nine years, Risk in Focus has been the trusted resource for internal auditors to shape their risk assessments, annual plans, and audit strategies. The 2025 report reveals a fast-approaching wave of digital disruption, AI advancements, and interconnected risks like never before.

As businesses rush to adopt new technologies, balancing innovation with risk management is more vital than ever. Cybersecurity remains the top priority, with 83% of CAEs identifying it as a leading risk, while the rapid rise of AI is reshaping the landscape. Human capital, geopolitical uncertainty, and climate change also feature prominently, highlighting the complex and interconnected challenges organisations face.

Key Findings

  • Cybersecurity still leads the pack, with 83% of CAEs citing it as a top risk.
  • AI and digital disruption are the fastest-rising risks, expected to reach 2nd place by 2028.
  • Human capital, diversity, and talent management hold 2nd place, with 52% of respondents ranking it as a top 5 risk.
  • Macroeconomic and geopolitical uncertainty dropped to 5th place, identified by 39% of CAEs.
  • Climate change ranks 6th but is expected to rise to 4th place by 2028.

About Risk in Focus 2025

With insights from 985 CAEs across 20 European countries, this year’s report delivers a comprehensive view of the key risks organisations face and how internal audit can play a key role in navigating them.

Read the full report and Board briefing.

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