{"id":7530,"date":"2026-08-19T10:07:15","date_gmt":"2026-08-19T08:07:15","guid":{"rendered":"https:\/\/arcad.lu\/?p=7530"},"modified":"2026-08-19T10:08:58","modified_gmt":"2026-08-19T08:08:58","slug":"audit-interne-risques-cyber-ia-esg","status":"publish","type":"post","link":"https:\/\/arcad.lu\/en\/audit-interne-risques-cyber-ia-esg\/","title":{"rendered":"Cyber, AI, ESG: internal audit facing new risks"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7530\" class=\"elementor elementor-7530\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6db90f4 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6db90f4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column 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========================================================= *\/\n\n@media (max-width: 767px) {\n\n    .arcad-new-risks {\n        font-size: 16px;\n    }\n\n    .arcad-new-risks .arcad-hero {\n        padding: 38px 24px 42px;\n    }\n\n    .arcad-new-risks .arcad-title {\n        font-size: clamp(34px, 11vw, 48px);\n    }\n\n    .arcad-new-risks .arcad-content {\n        padding-left: 20px;\n        padding-right: 20px;\n    }\n\n    .arcad-new-risks .arcad-facts,\n    .arcad-new-risks .arcad-cta {\n        grid-template-columns: 1fr;\n    }\n\n    .arcad-new-risks .arcad-section {\n        grid-template-columns: 1fr;\n        gap: 8px;\n        padding: 36px 0;\n    }\n\n    .arcad-new-risks .arcad-number {\n        margin-bottom: 3px;\n    }\n\n    .arcad-new-risks .arcad-button {\n        width: 100%;\n        white-space: normal;\n        text-align: center;\n    }\n}\n<\/style>\n\n\n<article class=\"arcad-new-risks\" lang=\"fr\">\n\n    <div class=\"arcad-shell\">\n\n        <!-- HERO -->\n        <header class=\"arcad-hero\">\n\n            <div class=\"arcad-hero-content\">\n\n                <p class=\"arcad-eyebrow\">\n                    Cybersecurity \u00b7 Artificial intelligence \u00b7 ESG\n                <\/p>\n\n                <h1 class=\"arcad-title\">\n                    Cyber, AI, ESG: internal audit confronting new risks\n                <\/h1>\n\n                <p class=\"arcad-lead\">\n                    Cyberattacks, artificial intelligence, sustainability, geopolitical uncertainty: the risk landscape is transforming rapidly. For a board, the question is not only \u00abare we exposed?\u00bb, but \u00abwho assures us that these risks are under control?\u00bb. This is a key role for internal audit.\n                <\/p>\n\n                <div class=\"arcad-meta\">\n                    <span>Category: Risk management<\/span>\n                    <span>Reading time: 5 minutes<\/span>\n                    <span>Series: Understanding internal audit (4\/7)<\/span>\n                <\/div>\n\n            <\/div>\n\n        <\/header>\n\n\n        <div class=\"arcad-content\">\n\n            <!-- INTRODUCTION -->\n            <div class=\"arcad-intro\">\n\n                <p>\n                    According to the report <em>Risk in Focus 2026<\/em> According to the European Confederation of Institutes of Internal Auditors (ECIIA), more than 80 % of internal audit managers rank cyber security and data security as the top risks \u2014 and this is where they spend most of their time. The European DORA (Digital Operational Resilience in the Financial Sector) regulation has, moreover, tightened the requirements in this area.\n                <\/p>\n\n            <\/div>\n\n\n            <!-- REP\u00c8RES -->\n            <div class=\"arcad-facts\">\n\n                <div class=\"arcad-fact\">\n                    <strong>Over 80 %<\/strong>\n                    <span>Audit managers put cybersecurity top<\/span>\n                <\/div>\n\n                <div class=\"arcad-fact\">\n                    <strong>3rd row<\/strong>\n                    <span>Position of AI and digital disruption<\/span>\n                <\/div>\n\n                <div class=\"arcad-fact\">\n                    <strong>ESG \u00b7 Geopolitics<\/strong>\n                    <span>Two risks that are becoming firmly established<\/span>\n                <\/div>\n\n            <\/div>\n\n\n            <!-- 01 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    01\n                <\/div>\n\n                <div>\n\n                    <h2>Cybersecurity, risk number one<\/h2>\n\n                    <p>\n                        The role of internal audit is not to configure firewalls, but to provide the board with clear assurance: are our critical systems identified? What would a successful attack cost? Are our response capabilities equal to the threat? In early 2025, the IIA published a framework dedicated to cybersecurity, precisely to help translate technical risk into the language of decision-making.\n                    <\/p>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 02 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    02\n                <\/div>\n\n                <div>\n\n                    <h2>Artificial intelligence: opportunity and blind spot<\/h2>\n\n                    <p>\n                        Digital disruption, driven by AI, is now among the top risks identified by European organisations. The challenge is twofold. On the one hand, AI represents an opportunity, including for internal audit itself, which uses it to analyse more data. On the other hand, it creates new risks: poorly controlled automated decisions, bias, poor quality data, and unregulated usage.\n                    <\/p>\n\n                    <div class=\"arcad-callout\">\n                        <strong>The right reflex:<\/strong> not treating AI as an isolated subject, but ensuring it is governed \u2014 who decides on its use, on what data, with what safeguards? Internal audit can assess this governance before incidents occur.\n                    <\/div>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 03 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    03\n                <\/div>\n\n                <div>\n\n                    <h2>Sustainability and geopolitics: risks that are here to stay<\/h2>\n\n                    <p>\n                        Sustainability has entered the insurance sector with the European CSRD directive, which extends non-financial reporting obligations (environmental, social and governance \u2014 ESG). ESG information is becoming reliable data to be audited, just like financial figures. At the same time, geopolitical risk \u2014 trade tensions, sanctions, supply chain disruptions \u2014 has seen one of the sharpest increases among executives' concerns.\n                    <\/p>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- 04 -->\n            <section class=\"arcad-section\">\n\n                <div class=\"arcad-number\" aria-hidden=\"true\">\n                    04\n                <\/div>\n\n                <div>\n\n                    <h2>The common thread: agile insurance<\/h2>\n\n                    <p>\n                        These risks have one thing in common: they evolve faster than traditional audit cycles. The answer is not to audit everything, but to have a living audit plan, readjusted as soon as the landscape changes, and regular dialogue between the board, management and internal audit on priorities. It is this agility that makes the difference.\n                    <\/p>\n\n                <\/div>\n\n            <\/section>\n\n\n            <!-- \u00c0 RETENIR -->\n            <aside class=\"arcad-takeaway\">\n\n                <span class=\"arcad-takeaway-label\">\n                    To remember\n                <\/span>\n\n                <p>\n                    Cybersecurity, AI, ESG and geopolitics are redrawing the risk map. The board does not need to master the technical details, but must ensure that someone provides it with a reliable overview. Internal audit plays this role \u2014 provided that its plan remains agile and focused on the risks that matter.\n                <\/p>\n\n            <\/aside>\n\n\n            <!-- CTA -->\n            <section class=\"arcad-cta\">\n\n                <div>\n\n                    <div class=\"arcad-cta-title\">\n                        Align your internal audit with emerging risks.\n                    <\/div>\n\n                    <p>\n                        Cyber, AI, ESG: ARCAD designs specialised audits tailored to your exposure.\n                    <\/p>\n\n                <\/div>\n\n                <a\n                    class=\"arcad-button\"\n                    href=\"mailto:administration@arcad.lu?subject=Demande%20d'\u00e9change%20-%20Nouveaux%20risques%20(cyber%2C%20IA%2C%20ESG)\"\n                >\n                    Schedule an exchange \u2192\n                <\/a>\n\n            <\/section>\n\n\n            <!-- SOURCES -->\n            <section class=\"arcad-sources\">\n\n                <h3>References &amp; further reading<\/h3>\n\n                <ul>\n\n                    <li>\n                        Report <em>Risk in Focus 2026<\/em>, European Confederation of Institutes of Internal Auditing (ECIIA).\n                    <\/li>\n\n                    <li>\n                        Cybersecurity Topical Requirement, Institute of Internal Auditors (IIA), 2025.\n                    <\/li>\n\n                    <li>\n                        DORA Regulation (EU) and CSRD Directive (EU) \u2014 European reference frameworks for digital resilience and sustainability reporting.\n                    <\/li>\n\n                <\/ul>\n\n            <\/section>\n\n        <\/div>\n\n    <\/div>\n\n<\/article>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Faced with cybersecurity, artificial intelligence, ESG issues and geopolitical risks, internal audit must provide the board with agile and independent assurance focused on the most significant emerging risks.<\/p>","protected":false},"author":2,"featured_media":7538,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[28],"class_list":["post-7530","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-audit-interne"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Audit interne face aux risques cyber, IA et ESG<\/title>\n<meta name=\"description\" content=\"Cyber, IA, ESG et g\u00e9opolitique transforment les risques : d\u00e9couvrez comment l\u2019audit interne aide le conseil \u00e0 les anticiper, les \u00e9valuer et les ma\u00eetriser.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arcad.lu\/en\/audit-interne-risques-cyber-ia-esg\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit interne face aux risques cyber, IA et ESG\" \/>\n<meta property=\"og:description\" content=\"Cyber, IA, ESG et g\u00e9opolitique transforment les risques : d\u00e9couvrez comment l\u2019audit interne aide le conseil \u00e0 les anticiper, les \u00e9valuer et les ma\u00eetriser.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arcad.lu\/en\/audit-interne-risques-cyber-ia-esg\/\" \/>\n<meta property=\"og:site_name\" content=\"ARCAD\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-19T08:07:15+00:00\" \/>\n<meta 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