Business Security Weekly (Audio) Internal Audit Focal Points for 2026 as AI Impacts Conventional Cybersecurity - Tim Lietz - BSW #431
Jan 21, 2026
Tim Lietz, National Practice Leader for Internal Audit Risk & Compliance at Jefferson Wells, provides insights into critical shifts in internal audit priorities for 2026. He highlights that cybersecurity and AI will dominate the landscape, as organizations grapple with rising economic uncertainties. Lietz discusses the need for trust between audit and IT leaders, the implications of third-party risks, and how conventional cybersecurity won't suffice for AI systems. He also emphasizes the importance of proactive collaboration to identify vulnerabilities and prepare for future challenges.
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Cybersecurity And AI Dominate 2026 Audit Plans
- Cybersecurity remains the top audit focal point and now sits alongside AI as dominant concerns for 2026 internal audit plans.
- Three of the top four audit priorities in 2026 are IT related, reflecting tech-driven risk concentration.
Boards Prioritize Privacy; Audit Focuses On Cyber
- Boards and audit committees prioritize data privacy while internal audit lists cybersecurity highest, revealing slightly different emphasis.
- AI and business digitization are also top concerns for audit committees, linking privacy to broader IT risk.
Monthly Lunches Built Trust And Focus
- Tim Lietz recounts monthly lunches with his CIO and CISO to build frank, trusted relationships and align audit focus.
- He asked them which risks could cause severe career damage and used those to guide audit priorities.