Internal Audit Priorities for 2026: Critical Focus Areas for Audit Leaders

This article outlines eight critical focus areas for internal audit leaders in 2026, emphasizing the need for the profession to adapt to rapid technological advancements and evolving regulatory landscapes. Authored by Tom McLeod, a former Chief Audit Executive and Chief Risk Officer, the piece stresses that traditional audit models are no longer sufficient in a world of AI-enabled processes and real-time data. It provides a blueprint for high-performing audit teams to build trust, sharpen decisions, and enhance organizational resilience through intelligent evidence and continuous monitoring.