AuditBoard's recent article, 5 Internal Audit Resolutions for 2026, sets out a practical set of priorities for internal audit teams facing accelerating change across technology, regulation, and stakeholder expectations.
The article highlights how audit functions must scale their approach to AI, strengthen capability in emerging risk areas, and make assurance more relevant to decision-makers, especially as organisations adopt new technologies at speed. For IT audit and technology risk leaders, these themes translate directly into how we plan, test, and report on ITGC, SOX controls, and emerging technology governance in 2026.
See their article here
Resolution 1: Treat AI as an audit priority, now
A major takeaway is that AI is no longer an "innovation topic" sitting outside audit's remit. AuditBoard emphasises the need for internal audit to actively engage with AI’s impact on business risk and governance expectations.
From an IT audit lens, this should trigger a structured shift: AI systems must be risk assessed like any other critical technology, especially where they influence financial reporting, customer outcomes, security operations, or decision making workflows. In practical terms, this means expanding audit procedures beyond general "policy checks" into evidence led testing of governance controls, including model accountability, change management for AI components, and monitoring of output quality.
Resolution 2: Bridge the skills gap in technology risk and assurance
AuditBoard also points to the ongoing challenge of capability and resourcing for audit teams. AI, cyber risk, and complex third-party ecosystems require specialised knowledge, and many organisations are still working to build these skills at pace.
In 2026, the most effective IT audit functions will be those that intentionally invest in skills across:
AI governance and controls (understanding how AI systems are designed, deployed, and monitored)
cloud and identity assurance (privileged access, workload controls, and logging integrity)
third-party technology risk (vendor reliance, SOC reporting, and control transparency)
Equally important is upskilling non-technical auditors to interpret technology risk in business language, so reporting resonates with executives and audit committees.
Resolution 3: Shift audit’s value proposition from "coverage" to "insight"
A recurring theme in AuditBoard’s messaging is that internal audit must remain relevant by focusing on outcomes, not just completing audits.
For ITGC and SOX programmes, this is highly actionable. Instead of treating ITGC as a compliance exercise, audit teams can elevate their impact by identifying patterns and root causes behind control failures (e.g., recurring access exceptions, weak change discipline, inconsistent evidence quality), and recommending targeted improvements that reduce operational risk, not just the deficiency count.
Resolution 4: Modernise audit methods for a faster risk environment
Traditional annual planning cycles often struggle to keep up with rapidly changing technology environments. AuditBoard’s resolutions align with a broader movement toward more responsive assurance models, where audit activities are more dynamic, risk-driven, and integrated with operational realities.
Technology risk teams can respond by incorporating continuous monitoring signals into audit planning, adopting more frequent "micro-audits" for high-change systems, and prioritising assurance work around major transformations such as ERP migrations, cloud adoption, or AI-enabled business process redesign.
Resolution 5: Strengthen engagement with leadership and governance
Finally, AuditBoard underscores the importance of internal audit building influence by engaging decision-makers proactively.
For IT audit leaders, this means translating technical control topics into governance-level insight: how technology risk affects resilience, compliance posture, and operational performance. It also means ensuring audit is present early in major change initiatives, so risks are addressed upfront, rather than identified after implementation.
Call to action
The most important message in AuditBoard's Internal Audit Resolutions for 2026 is that audit functions must evolve with the risk landscape, not chase it. In 2026, IT audit leaders should treat AI governance as a core assurance domain, invest in modern audit capability, and elevate ITGC and SOX testing into a broader technology risk narrative that executives can act on. The organisations that do this well will not only meet compliance expectations, they'll strengthen digital trust and resilience where it matters most.
