This online course provides internal auditors and risk professionals with a forward looking view of the most significant trends shaping the internal audit function in 2026. As organizations face increasing complexity—from regulatory changes and IT security threats to economic pressures, workforce disruption, and data driven risk—internal audit must evolve to deliver more strategic value and stronger assurance.
In this course, you will explore current and emerging risks impacting companies, governments, and not for profit organizations, along with best practices for building modern, agile, and technology enabled internal audit programs. The course highlights industry expectations, evolving IIA standards, shifting stakeholder priorities, and tools internal auditors can use to identify and assess high risk areas more effectively. Practical insights and examples will help participants adapt their audit planning, risk assessment, and data analysis methods to meet today’s rapidly changing environment.
Publication Date: August 2026
Designed For
This course would be appropriate for CFOs, CEOs, business owners, business managers, internal auditors, external auditors, corporate accountants, government accountants and risk management personnel. This course is ideal for professionals responsible for governance, risk management, or internal control oversight.
Topics Covered
- Internal auditing fundamentals and evolving expectations
- IIA Standards and their application in modern audit environments
- Differences between internal and external audits
- Key organizational risks: regulatory, operational, technology, cybersecurity, supply chain, financial, and workforce
- Audit risk assessment and prioritization
- Data breaches and information‑security considerations
- Types of data analysis used in internal audit, including automated and advanced analytics
Learning Objectives
- Identify current internal audit requirements and evolving expectations for 2026
- Recognize major trends shaping the internal audit profession
- Determine high risk focus areas for internal auditors based on emerging organizational risks
- Identify risks affecting organizations and incorporate them into audit planning
- Apply the International Standards for the Professional Practice of Internal Auditing (IIA Standards) within modern audit programs
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.