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31% of internal audit functions provide fraud risk assessments to leadership.

31% of internal audit functions provide fraud risk assessments to leadership. — This cybersecurity statistic was published by The Internal Audit Foundation and AuditBoard in February 2026. It covers topics including Risk Assessment, Internal Audit. The original data appears in Internal Audit and AI-Enabled Fraud. For the full methodology and detailed findings, refer to the original report.

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Published on 2/17/2026

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Frequently Asked Questions

What does this statistic say?

31% of internal audit functions provide fraud risk assessments to leadership. This data was published by The Internal Audit Foundation and AuditBoard and covers Risk Assessment, Internal Audit.

Where does this data come from?

This statistic comes from Internal Audit and AI-Enabled Fraud, published by The Internal Audit Foundation and AuditBoard on February 22, 2026. You can view the original report at https://www.theiia.org/en/content/research/foundation/2026/internal-audit-and-ai-enabled-fraud/.

What cybersecurity topics does this cover?

This statistic relates to Risk Assessment, Internal Audit. Browse more statistics on Risk Assessment or from The Internal Audit Foundation and AuditBoard.

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