Nordic Internal Audit Survey 2026

We are pleased to present the first edition of the KPMG Nordic Internal Audit Survey, bringing together perspectives from Internal Audit leaders across the Nordics.

This year’s survey captures how Internal Audit functions are evolving in response to a rapidly changing risk landscape, where cybersecurity, artificial intelligence and data-driven assurance are redefining expectations. With input from organizations across industries and countries in the region, more than 70% representing large enterprises, this report offers a unique view into how Internal Audit is adapting to growing complexity and rising stakeholder demands.

As organizations accelerate their digital journey, Internal Audit is being called to move beyond traditional assurance and take on a more forward-looking, strategic role. This report highlights where functions stand today and what it will take to remain relevant tomorrow.

What you'll find in the report

AI is transforming Internal Audit, faster than assurance can keep up.

While many Internal Audit functions are already adopting AI tools, few have fully developed the capabilities required to assess AI-related risks—highlighting a growing gap between use and oversight.
Data holds the key, but remains the biggest constraint.

Data quality, access and fragmented systems continue to limit the ability to deliver advanced, AI-enabled assurance, keeping many functions reliant on manual, spreadsheet-based approaches.
Skills and capabilities are the defining challenge.

As the risk landscape evolves, Internal Audit must build stronger capabilities in technology, data, and AI moving beyond traditional audit skill sets to remain effective and credible.