Across Europe, the digital revolution, including artificial intelligence, has jumped from fourth to third place among the top three risks for 2026, while cybersecurity remains at the top. CAEs expect the digital revolution to accelerate: 58% say it will become one of the top five audit targets within three years. At the same time, boards of directors are seeing a growing gap between perceived risk and current audit coverage, particularly regarding new technologies and talent.

 

In this context, our session offered concrete perspectives to explore how Internal Audit can add tangible value: from the governance and assurance of AI across models and data, to third-party and vendor risks, and the digital skills required in all three areas.
We've translated Risk in Focus's insights into practical tools—governance templates, a simplified inventory of AI use cases, and an initial assurance roadmap—so audit functions can move from awareness to reliable, repeatable oversight in 2026.