Redefining internal audit’s strategic value for 2026

Centering on agentic AI as the mega hot topic for the coming year, this POV outlines its strategic implications, emerging risk themes, and specific audit considerations, and provides a framework for internal audit response across both operational and technology domains.

With rapid regulatory change, technological disruption, and heightened stakeholder scrutiny, incremental improvements won’t be enough—2026 demands a bold shift from being functionally efficient to becoming strategically indispensable. This POV outlines the opportunity to elevate internal audit from a provider of assurance to a proactive catalyst that anticipates risk and drives resilience, trust, and long-term value creation.

Internal audit teams must navigate a rapidly evolving IT landscape driven by emerging technologies, regulatory changes, and new cyber risks. This 2026 update pinpoints the key IT domains for audit focus, empowering leaders to address critical challenges and strengthen organizational resilience.