16 Virtual Brochure – March 2025 Focus of internal audit effort Table 2 Risk Area 2025 (% rating risk as top 5) CAE view on audit effort 2024-25 Uniac effort 2024-25 (% of these areas) Uniac effort 2023-24 (% of these areas) 1 Cybersecurity and data security 83% 74% 31% 19% 2 Human capital, diversity, and talent management 52% 28% 31% 13% 3 Changes in laws and regulations 46% 52% 0% 2% 4 Digital disruption, new technology, and AI 40% 23% 3% 20% 5 Macroeconomic and geopolitical uncertainty 39% 7% 0% 5% 6 Climate change and environmental sustainability 33% 21% 2% 11% 7 Business continuity, crisis management, disaster response 33% 47% 4% 3% 8 Market changes, competition and changing consumer behaviour 32% 13% 11% 12% 9 Supply chain, outsourcing, “nth” party risk 28% 36% 9% 10% 10 Financial, liquidity and insolvency risks 27% 40% 9% 5% Note (1): excludes fraud risks.
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