Welcome to Deloitte’s financial services planning priorities for internal audit for 2026.
The financial services industry faces unprecedented challenges. Geopolitical instability, rapid technological advancements, and a shifting regulatory landscape demand resilience and proactive planning. In this 11th edition of the report, we delve into a number of topics of focus for internal audit, however, three key areas demand immediate attention.
1. Remain resilient: a new frontier for assurance
Global tensions are reshaping supply chains and influencing market and financial risks. Understanding and mitigating geopolitical risk is no longer optional; it’s crucial for cross-departmental collaboration and organisational survival. Internal audit’s role expands significantly, enabling organisations to navigate this complex and evolving threat to stay resilient
2. The rise of generative AI (GenAI): responsible innovation for growth
The integration of emerging technologies, particularly GenAI and agentic AI, presents both opportunities and risks. Responsible technology adoption is paramount for sustainable growth. The accelerating pace of AI regulation necessitates enhanced technology-related assurance, and internal audit must adapt to leverage AI for greater efficiency and strategic evaluation. Prepare for real-time reporting and the transformation of internal audit roles and skillsets.
3. Evolving regulations: adapting to a dynamic environment
Differing regulatory approaches globally create diverse competitive landscapes. Deregulation in some regions might increase risk-taking, while emerging industries and converging sectors introduce further regulatory complexity. Internal audit professionals must develop new specialisms to address these evolving challenges, adapting workflows and reporting mechanisms to stay ahead of the curve.
Download the full report now to delve deeper into these critical areas and discover how to build a resilient and future-ready financial services organisation.
Read More: Financial services: Internal audit planning priorities 2026
