Recent research from ISACA's 2026 Tech Trends & Priorities Pulse Poll and insights from the ISACA Now Blog reveal the most pressing challenges facing IT risk, audit and digital trust professionals as we move into 2026. These sources highlight how AI‑related risks, cybersecurity threats, regulatory complexity and workforce readiness are shaping priorities across technology risk and audit functions, offering invaluable direction for IT risk leaders, internal audit teams and governance professionals preparing their 2026 risk frameworks and control environments.
AI Risk and Strategic Preparedness
One of the most striking findings from ISACA's pulse poll is the prominence of AI‑related risk across organisations. A clear majority of digital trust professionals anticipate that AI‑driven cyber threats and deepfakes will be among the top technology risks in 2026, even as many organisations acknowledge gaps in their ability to manage these risks effectively.
This aligns with ongoing industry recognition, as seen in prior GNAW Resources discussions on technology risk, that AI is no longer a peripheral issue but a central governance and audit concern. Integrating AI risk into core ITGC frameworks, defining oversight mechanisms, and building AI governance structures are critical steps to mitigate risks tied to data integrity, model explainability, and system decisions that affect financial reporting and operational outcomes.
Only a minority of organisations report being well prepared to manage generative AI risks, highlighting an urgent need for better controls, risk assessment tools, and audit procedures designed specifically for AI environments.
Cybersecurity and Regulatory Compliance
Beyond AI, the ISACA research emphasises the enduring significance of cybersecurity and regulatory compliance. More than half of organisations identify regulatory compliance and business continuity planning as top focus areas heading into 2026, a signal that risk and audit teams must continue to elevate their maturity in these domains.
The rapid pace of regulatory change, including new requirements around data protection, digital operations resilience, and governance disclosures, means that internal audit and IT risk functions must stay ahead of compliance expectations. Strengthening incident response plans, ransomware recovery strategies, and cross functional crisis management protocols will be essential components of a resilient technology control environment.
This trend further reinforces the importance of robust cybersecurity assurance: while perimeter defences remain foundational, internal audit teams are increasingly responsible for validating not just control design but control effectiveness in dynamic, real world threat environments.
Talent and Skills: A Persistent Challenge
Another major theme from ISACA's findings is the ongoing talent gap in digital trust disciplines. Although many organisations plan to hire for digital trust roles, including audit, risk and cybersecurity positions, a significant portion report difficulty filling these roles with qualified candidates.
This reality demands that IT risk and audit leaders not only attract and retain talent but also invest in upskilling existing teams. Continuous learning, certifications, and practical exposure to emerging technologies like AI and cloud can bolster a team’s capability to address contemporary risk scenarios.
Implications for IT Audit and Risk Functions
For IT audit and risk governance teams, the pulse poll’s insights underscore three strategic priorities for 2026:
- Embed AI‑specific risk assessments into audit plans; Tailored controls and evidence protocols are needed for AI systems influencing key business processes.
- Advance cybersecurity maturity and resilience testing; Periodic testing must give way to continuous monitoring and adaptive control validation.
- Develop talent and cross‑functional capabilities; Training and career pathways will be key enablers for effective risk governance in complex digital ecosystems.
Call to Action
As the 2026 landscape continues to take shape, IT risk, internal audit, and governance professionals must elevate how they manage emerging technology risks, regulatory complexity, and talent constraints. Drawing on industry research like ISACA's Tech Trends & Priorities Pulse Poll provides a powerful evidence base for refining control frameworks and prioritising investment in skills, tools and governance mechanisms.
Leaders should take these insights not just as observations but as actionable imperatives, embed AI governance into risk strategies, strengthen cybersecurity assurance, and cultivate a skilled risk and audit workforce ready to address the rapidly evolving technology risk landscape.
