Report

Focus on the Future 2026: New risks for internal audit in a hypervolatile decade

The state of AI in internal audit

Resourcing trends and emerging risks

Strategic recommendations for 2026

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What's inside

The internal audit profession is facing a new era of hypervolatility — disruptions are frequent, risks are highly interconnected, and AI is transforming industries. These factors are creating enormous uncertainty, but opportunities, too.

In Richard Chambers' and Optro’s annual Focus on the Future survey, we uncovered three major challenges for internal auditors:

Tight resources: Budgets and staffing remain largely flat while new risks emerge and expectations rise.
AI transformation: Only 39% of internal audit leaders say AI will significantly transform the profession within five years, and fewer than 30% feel confident auditing AI-related risks today.
Role redefinition: A majority (54%) aspire to be recognized as trusted advisors, but most still feel confined by a compliance-driven identity.

To thrive in this landscape, internal auditors will need to use AI as a capacity multiplier and boost their uniquely human skills that technology cannot replace.

Download your copy of Richard Chambers’ Focus on the Future 2026: New risks for internal audit in a hypervolatile decade to explore the results in more depth and get strategies for future success. You’ll find insights on: