The internal audit profession is entering a pivotal period of transformation. As organizations adopt artificial intelligence, automate core processes, and operate in increasingly complex risk environments, internal auditors are being called upon to provide deeper insight, stronger assurance, and greater strategic value.
The Great Audit Shift in 2026 explores how internal audit functions across the globe are adapting to these changes while staying grounded in the principles of independence, objectivity, and professional judgment that define the profession.
This eBook examines how emerging technologies are reshaping audit planning, execution, and reporting, and what that means for internal auditors who must balance innovation with governance, ethics, and accountability.
In this eBook, you will learn:
How internal audit is evolving from periodic reviews to more continuous, risk-informed assurance
Where AI and automation are enhancing audit coverage, testing, and insight generation
Why professional skepticism and human judgment remain essential in technology-enabled audits
How regulatory complexity, cyber risk, and data governance are influencing audit priorities worldwide
Which skills do internal auditors need to develop to remain effective and relevant in the years ahead
Rather than replacing internal auditors, technology is expanding the scope of what audit functions can assess. The report emphasizes that sound judgment, ethical oversight, and alignment with the International Professional Practices Framework (IPPF) remain central to delivering trusted assurance.
This resource is designed for internal auditors, audit leaders, and assurance professionals seeking a practical and forward-looking perspective on how the profession is changing globally.
Complete the form to download the full eBook and explore how internal audit is evolving in 2026 and beyond.
