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      In this article, we outline the key risks that Internal Audit should incorporate into its 2026 audit plans. We highlight six emerging risk areas which, according to KPMG, are expected to intensify and provide practical considerations on the type of activities Internal Audit can play related to these risk areas. This helps ensure that the Internal Audit Function utilizes its (limited) resources on the risks that matter most and help organizations navigate uncertainty and change.


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      Internal Audit: key risk areas 2026

      The role of Internal Audit in emerging risks



      Contact

      Huck Chuah

      Partner

      KPMG in the Netherlands

      Bart van Loon

      Partner Risk Management

      KPMG in the Netherlands

      Jacco Pols

      Senior Manager

      KPMG in the Netherlands

      Dominique Ten Berge

      Manager

      KPMG in the Netherlands