In his article “5 Internal Audit Resolutions for 2026,” Richard Chambers describes how internal audit must reposition itself in an environment of rapid technological and regulatory change. He places at the center the question of how audit functions can safeguard their relevance and convincingly communicate their value contribution to stakeholders, especially with regard to artificial intelligence and data driven methods.
A key theme is the shift from isolated AI pilot projects to broad and scalable use of AI in internal audit. Chambers emphasizes that the inability to use AI to achieve efficiency and productivity gains is now seen as one of the biggest risks for the function, particularly as only a small share of teams are already using AI actively while many are still experimenting or waiting. He cites as reasons a lack of expertise, unclear use cases, data protection concerns, and a wait and see attitude that can become a strategic disadvantage in the medium term.
Closely connected to this is the systematic development of technology related competencies from data analytics and cyber risk through to AI risks, governance, and ethics. Chambers classifies these topics as core competencies of modern audit teams because they directly affect central areas such as cyber and data security, third party risks, GenAI usage, and AI governance. He argues that training programs, skill assessments, and people development should be consistently aligned with these topics and that the existing gap in technology assurance should be treated as a strategic risk.
Particularly interesting is the focus on human superpowers of internal auditors that cannot be replaced by AI. These include professional skepticism, relationship building and communication, ethical judgment, critical thinking, and intellectual curiosity. Chambers argues that these capabilities are decisive in the race for relevance and value and must be clearly recognized and fostered in recruiting, performance management, and talent development, including openness to profiles with strongly developed critical and communication skills.
Another core point is the shift from a focus on pure value protection to genuine value creation. Drawing on the Vision 2035 report of the Internal Audit Foundation, Chambers shows that many stakeholders still predominantly perceive internal audit as compliance focused or as the police, while the function itself much less frequently sees itself as trusted advisor, internal consultant, or problem solver. From this perception gap, he derives the demand that strategy, mission, charter, and communication should be aligned in such a way that internal audit is clearly visible as a strategic partner, combined with the pointed message that a lack of perceived value is ultimately the responsibility of the function itself.
Finally, the article underlines the need to build continuous risk monitoring in order to meet the central expectation of no surprises. In an interconnected risk landscape where risks and emerging risks propagate quickly, purely retrospective audit approaches are increasingly insufficient. Chambers views technology enabled, continuous monitoring including AI and analytics for ongoing risk observation, risk sprints, and scenario testing as indispensable to detect early warning signals and actively support the organization’s risk management.
Taken together, Richard Chambers paints a clear picture of internal audit in 2026 that uses AI proactively, deliberately balances technology and human skills, and evolves from controller to shaper of value creation. For CAEs and governance leaders, this translates into a clearly structured agenda in which the AI roadmap, skill transformation, deliberate promotion of human superpowers, a coherent value story, and the build out of continuous risk monitoring count among the priorities of the coming years. The full article “5 Internal Audit Resolutions for 2026” by Richard Chambers is published on AuditBoard’s website and can be accessed here.