Sikich, a professional services company specializing in consulting, technology and compliance, today announced findings from its 2026 U.S. Internal Audit Priorities Survey. Leveraging a decade of trend data, the research helps audit leaders distinguish lasting shifts from short-term changes in the risk landscape and provides benchmarks to inform budgeting, staffing, talent and sourcing decisions. This year’s findings show that while organizations are increasing investment in internal audit, the function’s responsibilities and technical demands are expanding even faster as leaders respond to cybersecurity, artificial intelligence (AI), regulatory change and technology transformation. The survey reflects the perspectives of internal audit leaders across a broad range of industries including financial services, manufacturing, technology, healthcare and the public sector and organizations of varying sizes and revenue levels.

Organizations are balancing traditional assurance responsibilities with emerging and increasingly interconnected risks. Nearly two-thirds (64%) of respondents reported higher internal audit budgets, while more than four in 10 (43%) expect to increase headcount. Yet scarce cyber, AI and data skills continue to challenge many functions. More than eight in 10 respondents (82%) use external partners to supplement internal capabilities, reflecting a growing reliance on operating models that combine institutional knowledge with specialized expertise.

“The fact that 82% of internal audit leaders are using external partners to supplement internal capabilities signals a fundamental shift in how these functions operate. Internal audit leaders have stopped treating external partners as overflow capacity and started treating them as a permanent part of the operating model,” said Jamey Loupe, principal, Risk Advisory practice leader at Sikich. “Organizations can’t hire fast enough to close the cyber, AI and data skills gap, so leaders need to be deliberate about what should be built internally and where to bring in specialists. Being intentional about that balance will allow internal audit functions to strengthen their capabilities while remaining flexible as needs evolve.”

Cybersecurity and AI continue to lead the risk agenda, with 77% of respondents including AI assessments in their audit plans. As AI adoption accelerates, organizations are increasing their focus on AI governance, data privacy, inventories of AI use and cybersecurity. However, the survey found many organizations have yet to expand assurance beyond governance and security controls to evaluate whether AI is producing reliable and appropriate outcomes.

As AI becomes more embedded in business operations, internal audit’s role is expanding. Findings from the report suggest internal audit functions will increasingly need to evaluate model performance, decision quality and intended outcomes alongside governance and security considerations.

Sikich helps internal audit leaders manage evolving risks, strengthen governance and optimize audit functions through flexible access to specialized expertise across internal audit, SOX compliance, AI governance, cybersecurity and third-party risk management. Learn more at Sikich.com.

About Sikich

Sikich offers the public and private sectors a diverse platform of professional services across consulting, technology and compliance. Highly specialized and hands-on teams deliver integrated solutions rooted in deep industry experience. Our approach is strategically and thoughtfully designed to help our clients, teams and communities accelerate success.

Sikich has approximately 2,500 team members and operates across North America, EMEA and APAC.

Sikich practices in an alternative practice structure in accordance with the AICPA Professional Code of Conduct and applicable law, regulations, and professional standards. Sikich CPA LLC is a licensed CPA firm that provides audit and attest services to its clients, and Sikich LLC and its subsidiaries provide tax and business advisory services to its clients. Sikich CPA LLC has a contractual arrangement with Sikich LLC under which Sikich LLC supports Sikich CPA LLC’s performance of its professional services. Sikich LLC and its subsidiaries are not licensed CPA firms.

“Sikich” is the brand name under which Sikich CPA LLC and Sikich LLC provide professional services. The entities under the Sikich brand are independently owned and are not liable for the services provided by any other entity providing services under the Sikich brand. The use of the terms “our company”, “we” and “us” and other similar terms denote the alternative practice structure of Sikich CPA LLC and Sikich LLC.

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