2026 INTERNAL AUDIT PRIORITIES SURVEY

2026 Yellow Book Session 8: Preparing and documenting effective internal controls

September 23 @ 12–1 p.m. CDT

Our Yellow Book webinar series is for public sector leaders who want clarity, confidence and practical direction on evolving standards and audit expectations.

In each focused one-hour session we break down what is changing, why it matters and what to do next, then move to solutions you can act on right away. Attend throughout the year to earn up to 10 CPE credits.

See what is reshaping Internal Audit in 2026

Explore how growing responsibilities, specialized talent shortages and accelerated AI adoption are changing Internal Audit priorities, investments and operating models.

  • Five-year trend of the top emerging risks, with cybersecurity at 43% and AI at 35%
  • Where audit committees and chief audit executives see risk differently
  • How 90% of audit functions now use AI, and the assurance gap that comes with it
  • What is driving headcount growth for a third straight year

Research conducted with Reputation Leaders: 222 U.S. internal audit leaders, fieldwork July 24 to August 19, 2026. Public companies made up 54% of respondents.

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Complete the form to access seven years of trend data, compare key budget and talent benchmarks, and uncover potential gaps in your organization’s assurance coverage.

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Inside the report

Familiar priorities, a faster-moving risk environment

The priorities are familiar. The speed, complexity and interdependence of the risks are not. The 2026 report covers six areas in depth:

  • Internal audit priorities: how the top emerging risks have shifted over five years
  • Cybersecurity and technology risk: where assurance is broadening and where coverage is slipping
  • Internal audit growth: budgets, headcount and what is driving hiring
  • Talent: why cyber and AI skills are the hardest to develop and retain
  • Artificial intelligence: adoption, return on investment and the assurance gap
  • Conclusions: what the findings mean for internal audit leaders
Quality records in a regulated manufacturing environment
64%

of internal audit leaders report increased budgets

90%

use AI within the audit function

82%

use external, offshore or global delivery partners

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Benchmark your function against 222 of your peers

The findings can help you benchmark your internal audit function, uncover potential blind spots and focus resources where stronger capabilities and assurance are needed most. The full report is one form away.

Download the report