Last year in this space, we wrote about a profession emerging from a period marked by uncertainty, disruption, and rapid change. As 2024 turned into 2025, internal auditors were still grappling with the aftershocks of the pandemic, accelerating technological change, geopolitical instability, and questions about where—and how—they could add the most value in a shifting risk landscape.
Fast forward another year, and the conversation has subtly but meaningfully shifted. The broad external environment remains complex and fast-moving, but internal audit appears to be operating from a position of greater confidence and maturity. Artificial intelligence is no longer a theoretical risk on the horizon, but a present reality embedded in everyday business processes. Data analytics has moved from aspiration to expectation. And many internal audit functions are no longer asking whether they should play a more advisory role, but how to do so credibly and effectively.
That doesn’t mean the challenges have disappeared. If anything, the issues internal auditors are wrestling with today are more nuanced and closer to home. Questions around influence, trust, and relationships loom large. How do internal auditors manage inevitable tension and disagreement while maintaining independence and objectivity? How do they evolve beyond a traditional assurance mindset without diluting their core mandate? How do they build the technical, analytical, and interpersonal skills required to stay relevant in a profession being reshaped by data, AI, and changing stakeholder expectations?
What’s striking about this year’s most-read articles is how strongly they reflect that inward focus. Rather than dwelling primarily on external shocks, they concentrate on the capabilities, culture, and credibility internal audit needs to thrive. From navigating conflict and positioning the function as a trusted advisory “go-to,” to strengthening analytics programs, assessing culture—including our own—and stepping into the governance of AI, the common thread is clear: internal audit is focused on sharpening its tools and strengthening its voice.
As we look back on the top internal audit articles of 2025, we see a profession less preoccupied with simply reacting to change and more intent on shaping its role within the organization. The articles that resonated most with you, our readers, suggest that internal auditors recognize this moment not just as a challenge, but as an opportunity—to lead with insight, influence outcomes, and help organizations navigate complexity with greater confidence.
Looking Forward to 2026
As we look forward into 2026, these underlying trends will continue to challenge and shape internal audit in the coming year. Let’s hope that a resilient economy will continue and that organizations will learn to adopt AI responsibly and ethically. Let’s hope our leaders, both nationally and globally, can learn to find common ground and focus on solving our collective challenges, rather than choosing to battle each other.
Like the last few years, many of us may be happy to turn the page on this turbulent year, with hopes that 2026 will bring better tidings. We at Internal Audit 360° look forward to covering these critical issues and continuing the discussion on how internal audit can excel and make great contributions to the overall success of the organization.
We’d also like to take this opportunity, from our families to yours, to wish you a joyous holiday season and a happy and safe New Year!
Top Internal Audit Articles of 2025:
1 How to Handle Tension and Disagreement in Internal Audit
As much as we try our best to foster good relationships with everyone in the organization, the internal audit job has some elements that can cause friction with others. It may be disruption to audit client’s jobs when we show up to do our important audit work. At times we will be the bearers of unwelcome news. We may disagree on an audit observation with the process owner. We may disagree with the CEO or other senior managers about the importance of internal audit or about the resources needed to run a successful internal audit function. Internal audit team members may disagree with each other on any number of aspects on any given audit. Any of these can cause tension. Often a combination of the above factors can create conflicts that must addressed.
2 How to Position Internal Audit as an Advisory ‘Go-To’
A recent Institute of Internal Auditors survey found that CAEs in general hope to increase the amount of advisory work their functions provide to the organization. According to the 2025 Pulse of Internal Audit survey, released in the spring, internal audit teams hope to increase the balance of work from about 75 percent assurance and 25 percent advisory today to roughly 60 percent assurance and 40 percent advisory in the future. Finding that “just right” sweet spot will take trial and error, building a base of delivering credibly on advisory projects, conversation with the Audit Committee and the c-suite, and investing in the right talent and competencies to be able to competently deliver advisory work, which takes some different competencies than assurance work.
3 10 Statistical Tests Internal Audit Teams Should Be Using in Data Analytics
In today’s increasingly data-driven business environment, internal audit teams are expected to go beyond traditional sample-based testing and embrace advanced data analytics. By applying statistical tests, auditors can validate controls, detect anomalies, and provide deeper insights into organizational risk. When done properly, statistical analysis should lead to better, data-driven, decision making.
Here are 10 statistical tests internal audit teams can incorporate into their analytics programs—each with a practical application, strengths, and limitations. They include Benford’s Law analysis, Chi-Square test for independence, Correlation analysis, and others.
4 A Guide to Driving Meaningful Change in Internal Audit Culture
As we know, internal audit teams can sometimes overlook company culture when identifying areas of risk and concern. A 2023 AuditBoard report, for example, found that 80 percent of the organizations it surveyed do not actively conduct audits or assessments of their culture.
This gap may also point to a larger concern, where internal audit teams may neglect to evaluate their own culture. Internal auditors act as doctors in a way, helping the organization assess risks and treat issues. As the saying goes: “doctors sometimes make the worst patients.” With this in mind, internal audit might potentially be missing critical insights into team culture that could improve its effectiveness and alignment with organizational values.
5 AI Is Here, and It Needs Internal Auditing Now More Than Ever
Artificial Intelligence is no longer a futuristic concept. It’s here, embedded in everything from recruitment software and customer service chatbots to financial forecasting tools and fraud detection systems. But with this unprecedented power comes unprecedented risk. From biased decision-making to data-privacy violations, AI systems are capable of harm—sometimes without anyone even realizing it.
That’s where internal audit can step in as a trusted advisor helping organizations build AI systems that are lawful, ethical, and transparent from the ground up. To do this effectively, internal auditors must broaden their scope and skill sets—moving beyond IT controls to also understand algorithmic logic, data governance, and responsible AI principles.
Achieving Success in 2026
We at Internal Audit 360° will have much more to say on these issues and many other internal audit topics in 2026, and we look forward to bringing you more articles, more internal audit news, and more coverage of the internal audit profession in the coming year. Have a wonderful year ahead, and we wish you much success in your internal audit pursuits.
One final word: We hope we can count on your support in the coming year. Please help by telling your friends and colleagues about us, like and share our links when you see them on social media, click on the ads on our site, and by doing these small things that are critical to our success:
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Thank You! Here’s to a happy, healthy, and successful 2026!
Joseph McCafferty is Editor & Publisher of Internal Audit 360°