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Analysis:
Analysis
12 Feb 2026
5 minute read

Internal Audit Hot Topics and Operational Focus Areas 2026

Risks and opportunities

2026 Internal Audit Hot Topics
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2026 Internal Audit Operational Focus Areas
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Not unlike the world around us, IA is evolving at an unprecedented pace. Disruption, transformation, and technological innovation are redefining how organisations operate and the risks they face. This dynamic environment demands IA functions elevate their role as not just a provider of assurance, but a catalyst for resilience, trust, and long-term value creation.   

This year, we have separated our insights into two distinct reports. One, exploring the critical global areas impacting organisations today, such as: 

  • The rise of agentic AI; 
  • Regulatory compliance readiness and remediation; 
  • Quantum computing; and  
  • Cloud governance and security. 

The other dedicated to IA's operational focus areas, including: 

  • Talent development; 
  • Innovation; and  
  • Connected risk across the three lines of defence. 

For each topic, we present our expert view and fundamental IA considerations. The report aims to equip internal audit functions with the knowledge and tools to navigate these challenges and opportunities effectively. 

We believe these reports will be a valuable resource for you and your team.  

We are confident that by understanding and proactively addressing these challenges, internal audit can continue to provide invaluable assurance and insights to their organisations. 

Contact us to discuss how Deloitte can support your internal audit function in addressing these evolving risks and opportunities. 

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Contacts

Karl Williams

Karl Williams

Partner, Risk Advisory
+44 (0)20 7007 6645
Aaron Oxborough

Aaron Oxborough

Internal Audit & Change Lead Partner
+44 (0)20 7007 7756

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