The remit of internal audit has continued to expand, reflecting the pace and complexity of change facing organisations globally. Today, internal audit functions are no longer judged solely on their ability to provide assurance; they are expected to act as strategic partners, anticipating emerging risks and helping organisations build resilience in an increasingly uncertain operating environment.
Against this backdrop, internal audit teams face a convergence of challenges: from rapid technological innovation and intensifying regulation to acute skills shortages and rising stakeholder expectations. This guide opens by exploring the most pressing issues shaping internal audit in 2026, and what they mean for teams looking to remain effective, credible and future-ready.
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