Cybersecurity tops risk list.

• Position: News&trends

Chief audit executives rank cybersecurity as No. 1. Emerging risk mobile technology was the second-biggest concern, followed by business interruption and social media. Other findings:

* 76 percent of audit executives are conducting fraud investigations, with internal audit leading more than 36 percent of fraud investigations.

* 42 percent have a portion of their internal audit scope conducted outside the United States, with 51 percent relying on domestic internal audit professionals to perform at least half of the international work.

* 56 percent view...