Complimentary Research / Report
Top Risk Areas Internal Audit Must Address in TMT for 2026
5 risks reshaping TMT audits
As innovation accelerates across the TMT sector, internal audit is being pushed beyond traditional assurance. Emerging technologies, expanding regulations, and new digital business models require more forward-looking oversight and stronger governance.

AI is a central risk area, with challenges around model security, data integrity, intellectual property, compliance, and ethical use. As adoption expands, audit teams must evaluate governance structures and safeguards that protect sensitive assets.

Digital identity threats such as deepfakes, AI-driven impersonation, and biometric spoofing are creating new fraud and reputational risks. At the same time, expansion into fintech introduces regulatory complexity, including KYC, AML, and financial compliance requirements.

Talent shortages and geopolitical pressures add further strain, making it harder to maintain strong controls and global compliance. Together, these five risk areas provide a practical framework for audit leaders planning for 2026.

Inside this report, you’ll learn:
  •  How to assess AI governance, data integrity, and model risk 
  •  Where digital identity threats are creating new exposure 
  •  What fintech expansion means for audit and compliance 
  •  How talent gaps and global regulations impact risk oversight 

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