Security Weekly Podcast Network (Video) Internal Audit Focal Points for 2026 as AI Impacts Conventional Cybersecurity - Tim Lietz - BSW #431
Jan 21, 2026
Tim Lietz, National Practice Leader of Internal Audit Risk & Compliance at Jefferson Wells, dives into the crucial intersection of cybersecurity and AI. He discusses rising internal audit priorities and the challenges posed by external vendors and third-party risks. Tim highlights how AI is reshaping traditional cybersecurity practices and the need for audit leaders to be strategic partners in navigating digital transformation. He warns against unauthorized AI use and emphasizes building trust and collaboration between audit and security teams.
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Cybersecurity Still Dominates Audit Agendas
- Cybersecurity remains the top internal audit focal point and has held that position for seven years.
- Three of the top four concerns for audit leaders in 2026 are IT-related, with AI jumping to number two.
Boards Prioritize Data Privacy Over Pure Cyber
- Audit committees ranked data privacy as their top concern, with AI and digital transformation close behind.
- Privacy and AI are tightly linked to cybersecurity in audit priorities.
Cultivate Trust With Audit Leaders
- Build a close, trusting relationship between internal audit and your CIO/CISO through regular, candid communication.
- Ask audit to focus on the few things that could cause severe reputational or career damage so remediation gets prioritized.