AI oversight tops governance pressures for internal audit, Wolters Kluwer survey finds

By Public Technologies
  • An October 27, 2026, internal audit poll found 56.1% ranked AI, data and emerging technology oversight as their biggest governance pressure.
  • Cybersecurity and operational resilience led for 18.6% of respondents, compared with 15% citing regulatory complexity and stakeholder scrutiny.
  • Only 30.8% reported risk management integrated across strategy, operations and assurance; 35.2% described partial integration still led by individual functions.
  • A strategic foresight role led internal audit preferences at 30.4%, followed by assurance and advisory at 29.7%; independent assurance alone drew 16.3%.


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