Deloitte UK’s Hot Topics for Technology and Digital Risk 2026 report outlines the most pressing risk themes that internal audit and technology risk teams must prioritise as organisations plan into 2026. The report emphasises that rapid technological change is generating both complexity and opportunity, raising stakes for governance, controls, and assurance functions that underlie IT General Controls (ITGC) and SOX‑aligned control environments.
At the heart of the report is a clear message: risk convergence is accelerating. Cybersecurity, artificial intelligence (AI), cloud fragmentation, and global supply chain vulnerabilities are not siloed concerns—they interact, amplify one another, and demand integrated risk management and assurance strategies.
Artificial Intelligence and Digital Risk
One of the principal trends identified is the rise of AI, particularly generative AI, which continues to drive both operational efficiency and regulatory uncertainty. AI’s ability to process vast datasets, automate decisions, and generate content creates new risk vectors related to data security, bias, explainability, and acceptable use. Without strong controls and governance structures, organisations can struggle to demonstrate compliance or accountability around AI enabled systems.
For IT audit and ITGC teams, this means evolving audit procedures to assess not only traditional controls but also AI governance frameworks, ensuring that data inputs, model logic, output validity, access rights, and monitoring are adequately governed. These areas increasingly intersect with SOXs remit when AI influences financial reporting or critical operational decisions.
Expanding Cloud and Technology Complexity
The Deloitte report also highlights cloud fragmentation as a core risk. Organisations are adopting multi‑cloud strategies driven by cost, data sovereignty, and workload optimisation. However, this complexity introduces governance challenges: disparate configurations, inconsistent controls, and blurred accountability across cloud services.
ITGC frameworks must extend to cover cloud governance, ensuring consistent change management, access controls, and monitoring across environments. SOX and internal audit programmes similarly need to account for cloud‑related control variance, data flows, and evidence collection hurdles, reinforcing the need for robust documentation and evidence readiness.
Third‑Party and Supply Chain Vulnerabilities
Another theme in the report is global supply chain risk. Reliance on third‑ and fourth‑party vendors for critical services (e.g., security monitoring, cloud infrastructure, software development) increases exposure to breaches, compliance gaps, and continuity failures.
For risk and audit teams, this elevates third‑party risk management to a strategic priority. Control programs must include formalised vendor risk assessments, continuous monitoring practices, and contractual governance clauses that enforce security and compliance standards. Internal audit should validate whether third‑party oversight aligns with organisational risk appetites and regulatory expectations.
Sophisticated Cyber Threats and Resilience
Finally, Deloitte calls out the escalation of sophisticated cyber attacks leveraging automation, AI‑assisted tactics, and social engineering. Traditional perimeter defence is no longer enough. As attackers evolve, internal audit and IT risk functions must ensure defence in depth controls, rapid threat detection, and resilience‑oriented practices. Deloitte
This translates into a need for continuous assurance mechanisms tied to critical systems and services validating not only whether controls operate but whether they withstand tension, disruption, or rapid change.
Bringing It All Together for 2026 Planning
Deloitte’s 2026 hot topics clearly signal that technology risk is no longer a technical sidebar, it is central to organisational resilience and audit value delivery. For ITGC and SOX compliance programs, the takeaways are actionable:
- Elevate AI governance within control frameworks and audit scopes.
- Standardise cloud control baselines and evidence pathways across environments.
- Embed third party risk monitoring and contractual enforcement.
- Design continuous assurance processes that keep pace with dynamic threats.
Internal audit leaders should use these insights to refine their annual risk assessments, update methodologies, and align stakeholders on where control improvements and assurance efforts will deliver the most value.
Closing insight: As digital transformation accelerates, IT risk and audit teams must expand their remit from compliance checklists to strategic resilience partners, integrating governance, controls, and predictive risk insights into the core of organisational decision making
