Preparing for the Next Generation of Internal Audit Talent

News 24/02/2026
Preparing for the Next Generation of Internal Audit Talent

In its latest research report, “Preparing for the Next Generation of Internal Audit Talent”, the The Institute of Internal Auditors explores how organisations can attract, develop, and retain the professionals who will shape the future of internal audit.

What is this research about?

The report dives into the changing talent landscape and highlights how internal audit functions must adapt to remain relevant and competitive. It looks at:

The skills and competencies next-generation auditors need (including digital, data, and critical thinking capabilities)

How emerging technologies are reshaping audit work and required profiles

The importance of soft skills, adaptability, and business acumen

Strategies to build stronger talent pipelines and future-proof audit teams

How CAEs and audit leaders can rethink recruitment, development, and succession planning

Beyond identifying challenges, the research provides practical insights and forward-looking recommendations to help internal audit leaders prepare their teams for a rapidly transforming risk environment.

Why this matters now

With digital transformation, AI, ESG expectations, and evolving stakeholder demands, internal audit is no longer just about assurance — it is about insight, foresight, and strategic value. That shift requires a new generation of talent with a broader and more dynamic skill set.

If you are a CAE, audit leader, HR partner, or ambitious internal auditor wondering what the future profile of the profession looks like, this research is a must-read.

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