Ten minutes that give our profession a baseline
Each year the Internal Audit Foundation publishes Risk in Focus , surveying
audit leaders worldwide. In the 2026 edition, the Maldives contributed
two responses — and is grouped with Australia, Fiji and New Zealand.
The result tells us very little about risk here.
10 minutesAnonymous by designCloses 15 Oct 2026
Report in December 2026
How your confidentiality is protected
No name, no email address, no organisation name is collected anywhere in this form.We record only broad categories — sector, role level, and the size of your audit function.
No result will be published for any group smaller than 10 respondents. In a community this size, that rule is what makes anonymity real rather than nominal.No IP address is stored against your answers.
If you want the report, you will be sent to a separate form afterwards, so contact details can never be linked to responses.
We are asking about governance, fraud and culture alongside cyber and finance. Those answers
are only worth having if nobody has to weigh their career against them — which is why this
survey is built the way it is.
Question 2 of 7 · Choose exactly 5
What are the top 5 risks your organisation currently faces?
These are the sixteen risk areas used in Risk in Focus , kept word-for-word so our
results can be compared directly with the global figures. Answer for your
organisation , not the country as a whole.
Business resilience Business continuity, operational resilience, crisis management, and disaster response Climate change/environment Climate change, biodiversity, and environmental sustainability Communications/reputation Communications, reputation, and stakeholder relationships Cybersecurity Cybersecurity and data security Digital disruption (including AI) Digital disruption, new technology, and AI (artificial intelligence) Financial/liquidity Financial, liquidity, and insolvency risks Fraud Fraud, bribery, and the criminal exploitation of disruption Geopolitical/macroeconomic uncertainty Macroeconomic, social, and geopolitical uncertainty Governance/corporate reporting Organizational governance and corporate reporting Health/safety Health, safety, and security Human capital Human capital, diversity, and talent management and retention Market changes/competition Market changes/competition and customer behavior Mergers/acquisitions Mergers/acquisitions Organizational culture Organizational culture Regulatory change Change in laws and regulations Supply chain (including third parties) Supply chain, outsourcing, and 'nth' party risk
Question 3 of 7 · Choose exactly 5
Where does internal audit spend the most time and effort?
The same sixteen areas. The difference between what you rated as risky and where audit effort
actually goes is the most useful thing this survey will produce — so answer this one on
actual effort , not intended effort.
Business resilience Business continuity, operational resilience, crisis management, and disaster response Climate change/environment Climate change, biodiversity, and environmental sustainability Communications/reputation Communications, reputation, and stakeholder relationships Cybersecurity Cybersecurity and data security Digital disruption (including AI) Digital disruption, new technology, and AI (artificial intelligence) Financial/liquidity Financial, liquidity, and insolvency risks Fraud Fraud, bribery, and the criminal exploitation of disruption Geopolitical/macroeconomic uncertainty Macroeconomic, social, and geopolitical uncertainty Governance/corporate reporting Organizational governance and corporate reporting Health/safety Health, safety, and security Human capital Human capital, diversity, and talent management and retention Market changes/competition Market changes/competition and customer behavior Mergers/acquisitions Mergers/acquisitions Organizational culture Organizational culture Regulatory change Change in laws and regulations Supply chain (including third parties) Supply chain, outsourcing, and 'nth' party risk
Questions 4 & 5 of 7 · Choose exactly 5, then 3
Risks specific to operating in the Maldives
The global categories flatten things that behave very differently here. Choose the
five that most affect your organisation.
Foreign currency availability Access to USD, exchange rate pressure, and repatriation constraints Government fiscal stress reaching your organisation Subsidy arrears, unpaid receivables, delayed transfers, budget cuts Tourism concentration risk Dependence on tourism and on a narrow set of source markets Logistics and service continuity across atolls Geographic dispersion, transport dependence, remote operations Physical climate exposure Sea-level rise, coastal erosion, reef degradation, extreme weather Scarce skilled local talent Dependence on expatriate staff, work permit policy, retention Political cycle effects Board and senior management turnover, policy discontinuity Public procurement integrity Procurement irregularity and related fraud exposure Pace and capacity of regulatory change MMA, CMDA, tax regime, data protection and similar changes Fuel and energy import dependence Fuel supply, price exposure, utility infrastructure resilience Cyber maturity lagging digitalisation Controls and skills not keeping pace with systems being adopted Weak governance enforcement Governance codes unenforced, limited audit committee independence
And looking three years ahead?
Back to the sixteen standard areas. Which three do you expect to be most
significant for your organisation in three years' time?
Business resilience Business continuity, operational resilience, crisis management, and disaster response Climate change/environment Climate change, biodiversity, and environmental sustainability Communications/reputation Communications, reputation, and stakeholder relationships Cybersecurity Cybersecurity and data security Digital disruption (including AI) Digital disruption, new technology, and AI (artificial intelligence) Financial/liquidity Financial, liquidity, and insolvency risks Fraud Fraud, bribery, and the criminal exploitation of disruption Geopolitical/macroeconomic uncertainty Macroeconomic, social, and geopolitical uncertainty Governance/corporate reporting Organizational governance and corporate reporting Health/safety Health, safety, and security Human capital Human capital, diversity, and talent management and retention Market changes/competition Market changes/competition and customer behavior Mergers/acquisitions Mergers/acquisitions Organizational culture Organizational culture Regulatory change Change in laws and regulations Supply chain (including third parties) Supply chain, outsourcing, and 'nth' party risk