Growth, talent, resilience and AI are top-of-mind for CAEs

5 min read

2026 Executive Perspectives on Top Risks and Opportunities

Chief audit executives are balancing the promise of AI-driven growth with rising operational, data and regulatory pressures that demand stronger assurance. In Protiviti’s latest global survey of 1,540 cross-industry board members and senior executives, CAEs report that AI is unlocking new growth pathways, yet exposing sharp integration, governance and data‑quality gaps that heighten enterprise risk. They also identify cyber threats, regulatory volatility and talent readiness as immediate pressures that demand clearer visibility and stronger assurance. Combined, these forces are reshaping expectations for internal audit’s role and strategic influence across the enterprise. Read the full report to explore where other CAEs are focusing their time, strengthening capabilities and directing near‑term investments to stay ahead of an accelerating risk landscape.

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Where internal audit leaders see the greatest growth opportunities over the next two to three years

Many CAEs view the coming years as a prime moment to accelerate organizational improvement and sharpen competitive positioning. Their perspective highlights where organizations are most likely to achieve near‑term impact.

73 %

Revenue potential

67 %

Ecosystem development

55 %

Geographic expansion

Based on a five-point scale assessing agreement/disagreement. 
Percentages reflect sum of "Agree completely" and "Agree somewhat" responses. 

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FAQs

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How can chief audit executives manage AI integration without increasing operational risk?

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AI is expanding rapidly, yet CAEs identify integration into existing technologies, processes and the workforce as their single greatest challenge, with 48% citing it as a top concern. Poor integration into legacy systems increases risk rather than unlocking value. Protiviti helps organizations implement AI responsibly by aligning governance, data quality and operating models to support safe, scalable adoption.

How can internal audit leaders modernize business processes without disrupting audit coverage or increasing risk?

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CAEs report that business process improvements and cybersecurity are tied as the top investment priorities at 51% each. These modernization efforts often intersect with technology upgrades and automation, creating new risk surfaces that require expanded assurance. Protiviti helps organizations modernize processes and systems while maintaining strong controls and operational stability.

How can CAEs strengthen data governance as AI adoption accelerates across the enterprise?

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CAEs warn that poor data quality is directly responsible for failed AI initiatives, and 42% cite data and cybersecurity risks as a top AI-related concern. With 42% also highlighting governance and accountability gaps, strengthening data lineage, integrity and stewardship have become essential. Protiviti helps organizations build robust data governance frameworks so they can improve accuracy, reduce operational risk and support responsible AI-enabled growth.

How should chief audit executives respond to increasing cyber threats and expanding third-party exposure?

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Cyber threats are the No. 1 near-term global risk, fueled by rising attack volumes and increased vulnerability created by rapid AI adoption. CAEs also identify third-party risk as a key challenge, ranking it among the most pressing areas requiring enhanced oversight. Protiviti helps organizations strengthen cyber resilience by designing and enhancing defense capabilities, improving threat detection and response, and embedding robust control frameworks that protect critical assets across both internal and third-party environments.

How should CAEs plan for long-term disruption as business models, technologies and market expectations evolve?

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CAEs identify customers and competition (60%), markets and economies (36%), and AI deployments (33%) as the most significant long‑term challenges shaping the next decade. They also note that emerging technologies like quantum computing may have substantial future implications despite low current awareness. Protiviti helps organizations anticipate long-horizon risks and build resilience strategies that align with evolving customer expectations and technology-driven disruption.

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