2026 Internal Audit Hot Topics and Operations Focus Areas

1. A Strategic Guide for Internal Auditors: Top Priorities for 2026

As an internal auditor, your role is more critical than ever. In a landscape of relentless disruption, fuelled by economic shifts, geopolitical tensions, and rapid technological advances, you are uniquely positioned to help your organization build resilience, drive responsible innovation, and elevate trust.

This Hot Topics guide outlines the key priorities and hot topics for 2026, empowering you to evolve from a traditional assurance provider to a forward-looking strategic partner.

Mega Hot Topic for 2026: Governing Agentic AI Systems

The defining trend your function must address in 2026 is the rise of Agentic AI, advanced AI systems that can plan and execute complex tasks with minimal human oversight. While these systems offer powerful efficiencies, your role is to provide assurance over the significant new governance, risk, and control challenges they introduce.

Seven Other Operational Priorities for Internal Audit in 2026

Beyond AI, your audit plan must also prioritize these key operational areas:

• Mergers & Acquisitions: Providing robust due diligence, integration governance, and synergy confidence.
• Business & System Transformations: Auditing for clear program governance, embedded controls, and effective change management.
• Regulatory Compliance: Proactively assessing readiness and remediation across AI, digital, and sustainability regulations.
• Advanced Vulnerability Management: Auditing the response to AI-driven cyber threats through automated scanning and proactive patching.
• Quantum Computing Risks: Assessing the organization's preparedness for threats to current encryption standards.
• Cloud Governance & Security: Providing assurance over complexities in hybrid and multi-cloud environments.
• Third-Party Reliance: Gaining assurance over the complex web of external dependencies.
  

2. Internal Audit Operations Focus Areas for 2026

Our new sister report Internal Audit Operations Focus Areas for 2026 explores leading IA functions are redesigning their operating models, embedding digital capabilities, strengthening talent, and aligning closely with strategic priorities.

This report highlights the key focus areas shaping the future of Internal Audit, including:

• Refreshing the IA Operating Model
• Leveraging agentic Artificial Intelligence
• Adopting the Institute of Internal Auditor’s (IIA) Global IA Standards
• Accelerating talent development
• Selecting governance, risk, and compliance (GRC) Tools
• Driving Innovation
• Connecting risk across the 1st, 2nd, and 3rd lines of defence

Discover how these priorities can help your Internal Audit function become a strategic driver of resilience, innovation, and value creation — ensuring your organisation is ready for what’s next.

Deloitte is committed to helping your internal audit function navigate the challenges and seize the opportunities for growth and efficiency.

Contact us today to discuss how we can help your organisation thrive in this dynamic environment.