As organizations prepare for 2026, internal audit must adapt to a more complex and interconnected risk landscape shaped by technology, workforce changes, digital transformation, and expanding regulations. The article highlights five key areas requiring greater audit attention: increasingly sophisticated cybersecurity threats, rising AI governance and ethical risks, persistent talent and capability gaps, growing third-party and concentration dependencies, and escalating data integrity challenges. By shifting from traditional control testing to more strategic, forward-looking oversight across these domains, internal audit can strengthen organizational resilience, support compliance, and protect long-term stakeholder value.
Originally Published by Crowe LLP, on 2 December 2025
