What's in Store for Organizations in 2026?
If 2025 taught us anything, it's that volatility is no longer a transitional phase, but the base operating state. Looking toward 2026, internal audit, control, and corporate governance leaders cannot afford to manage risks in silos. The nature of threats has mutated: today they are systemic, interconnected, and often invisible until it's too late.
At ASG Risk, we analyze the landscape not from speculation, but from evidence of emerging trends. Below, we break down the four critical vectors that will define the risk agenda for 2026.
1. "Technical Debt" and Synthetic Fraud
The adoption of Artificial Intelligence in 2024 and 2025 was rapid, but often lacking robust governance. By 2026, organizations will face the bill for that speed:
2. The Nearshoring Hangover and Supply Chain
For Mexico and Latin America, 2026 will be the year of truth for Nearshoring. Initial euphoria will give way to operational reality. Risks are no longer just logistical, but infrastructure and physical security:
3. From ESG Compliance to Legal Liability
The era of "Greenwashing" is over. With the consolidation of international standards (such as IFRS S1 and S2), 2026 marks the turning point where sustainability commitments become legally binding.
The Risk: Discrepancies between what a company says in its sustainability report and what it does in practice will be subject to severe litigation and regulatory sanctions. Reputational risk transforms into direct financial risk.
4. Talent Fatigue and Cultural Risk
Often underestimated in heat maps, organizational burnout and lack of corporate loyalty are breeding grounds for internal fraud.
The Hypothesis: A high-pressure environment, combined with economic uncertainty and staff turnover, weakens the control environment. In 2026, organizational culture is not just an HR issue; it's the first line of defense against occupational fraud.
The Question for the Audit Committee
The traditional "detect and correct" approach is obsolete given the speed of these risks. The question we must ask ourselves in 2026 is not whether an incident will occur, but: How resilient is our control architecture to absorb the impact and recover?
At ASG Risk, we understand that modern risk management requires a blend of a comprehensive enterprise risk management program, preventive technology, and a strategic business vision. It's not about being pessimistic, it's about being precisely prepared.