Hot topics for technology and digital risk 2026

Navigating uncertainty: An internal audit perspective

Organisations are facing unprecedented challenges; rapid technological advancements, particularly the ultra-rapid acceleration of Artificial Intelligence (AI), create a volatile digital risk landscape, exacerbated by increasing system interconnectedness, evolving regulations, and ongoing global uncertainty and geopolitical disruption.

Deloitte's 15th annual technology and digital risk hot topics report for internal audit arrives at a critical juncture, highlighting key technological shifts driving increased risk for internal audit teams to consider in their 2025-26 plans.

Key risks shaping the future

The rapid evolution of technology is fundamentally altering the risk landscape for organisations. This year's report focuses on the convergence of several critical factors demanding a proactive and strategic approach from internal audit functions. Strong IT governance, resilience, and effective third-party risk management are key to mitigating risk and capitalising on opportunities. Recent high-profile cyber incidents underscore the urgency of these foundational elements. 

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