
Five Things Internal Auditors Need to Tell the Audit Committee in 2026
April 22, 2026When I finished college, I made a simple assumption about my future. I believed my career would unfold in one profession. Internal audit was not just my starting point. It would be my destination.
That assumption held true for many in my generation. We chose a field, joined an organization, and built a career over decades. Stability was the expectation, but that world no longer exists.
Over time, professionals became more mobile. Changing employers became common. Changing careers became acceptable. Today, both are the norm. Data from the U.S. Bureau of Labor Statistics shows that the average worker changes jobs about 12 times over a career. For younger workers, the pace is faster. Surveys suggest that Millennials and Gen Z professionals may change jobs every two to three years. Career changes are also rising. A recent LinkedIn study found that nearly 40 percent of professionals have considered or pursued a completely different career path.
This shift reflects a deeper change. Loyalty has moved away from institutions and toward personal growth. Professionals now pursue opportunities that align with their interests, values, and ambitions. In recent years, that strategy has worked.
Even with more movement, there was still enough stability to plan. You could assess industries, evaluate growth trends, and chart a path. If you chose wisely, your field would reward you over time.
The AI era is changing that equation.
We are now in a period where the future of many professions is uncertain. Each day brings new predictions. Some argue that artificial intelligence will eliminate entire categories of work. Others see transformation rather than elimination. Either way, the direction is clear. No profession is immune.
Accountants and auditors face automation of routine tasks. Lawyers see AI drafting contracts and analyzing case law. Engineers rely on AI-assisted design. Even medicine is evolving as AI supports diagnostics and treatment planning.
This creates a challenge. If the future of professions is uncertain, how do you plan a career? I believe you start by changing how you think about careers. Stop thinking in terms of static roles. Start thinking in terms of capabilities. Roles may disappear, but capabilities will likely endure.
In my experience, the professionals who thrive are those who align themselves with enduring needs. These needs cut across industries and technologies. They are less likely to be automated because they require judgment, context, and human connection.
Here are several characteristics of fields that are more resilient in the face of AI disruption.
- First, they require complex judgment. AI can process data, but it struggles with ambiguity, competing priorities, and ethical tradeoffs. Roles that demand decision making in uncertain environments will remain valuable.
- Second, they depend on human interaction. Trust, influence, and communication cannot be fully automated. Professions that require building relationships will endure.
- Third, they involve oversight and accountability. As AI systems expand, the need for governance grows. Someone must ensure these systems operate as intended, ethically and effectively.
- Fourth, they adapt quickly to change. Fields that evolve alongside technology are more resilient than those that resist it.
Internal audit is a useful example. The tools we use are changing. The risks we assess are evolving. But the need for independent assurance, insight, and foresight remains constant. In fact, it is increasing.
This brings me to a critical point. The most resilient careers will not avoid AI. They will embrace it. You do not compete with AI by ignoring it. You compete by learning how to use it better than others. That requires a deliberate strategy.
Let me offer five actions you can take to position yourself for success in the AI era.
1. Enhance your transferrable skills. If you want to stay relevant in the AI era, focus on strengthening transferable skills. These are the capabilities AI cannot replace and the ones that will differentiate your performance. Here are 7 transferrable skills The University of Seattle recommends prioritizing:
- Critical thinking: AI can deliver unlimited information. Your value lies in how you evaluate it, challenge it, and apply it to real decisions.
- Creativity: AI can generate ideas, but it does not originate perspective. Your ability to think differently and create value through new approaches remains a clear advantage.
- Problem-solving: AI can suggest options. You must define the problem clearly and drive practical, workable solutions.
- Communication: Results still depend on how well you convey ideas. Clear writing and confident speaking shape decisions and build trust.
- Collaboration: Strong relationships improve outcomes. When you work effectively with others, you elevate the quality of thinking and execution.
- Ethical judgment: AI can reflect bias or produce harmful outputs. You must recognize risks and act with integrity.
- Data literacy: AI outputs are only as useful as your ability to interpret them. You need to understand data, question it, and use it to guide action.
2. Develop AI literacy
You do not need to become a data scientist. But you must understand how AI works, where it adds value, and where it introduces risk.
Learn how to use AI tools in your daily work. Experiment with them. Understand their limitations. This will allow you to augment your performance and remain relevant. The quality of AI output depends on the quality of your input. Knowing how to structure and refine prompts will be a core professional skill.
Professionals who fail to engage with AI will find themselves at a disadvantage.
3. Align with risk and governance
As AI expands, so do risks. Data privacy, bias, security, and ethical concerns are all increasing. This creates opportunity.
Fields that focus on oversight, assurance, and governance will grow in importance. Internal audit, risk management, compliance, and related disciplines are well positioned.
If you can help organizations manage uncertainty, you will always be in demand.
4. Stay close to change
Do not wait for disruption to reach you. Seek it out. Follow trends in your industry, and understand how technology is reshaping your field. Identify emerging roles and required skills.
This is not a one time exercise. It is an ongoing discipline.
In my own career, I have found that staying close to change allows you to anticipate rather than react.
5. Manage your career as a portfolio
The idea of a single, linear career path is outdated. Think of your career as a portfolio of experiences, skills, and relationships. Diversify it. Be willing to pivot when opportunities arise.
This does not mean chasing every new trend. It means making thoughtful moves that expand your capabilities and position you for future roles. The most successful professionals I know have done this well. They have not followed a straight line. They have followed a strategy.
The AI era demands that same approach. The future of work will not be defined by stability. It will be defined by change. That may seem unsettling. But it also creates opportunity. You are no longer constrained by traditional paths. You are not limited to a single field or employer. You have the ability to shape your career in ways that were not possible in the past.
That freedom comes with responsibility. You must be intentional, informed, and adaptable. If you focus on enduring capabilities, embrace AI, and align yourself with areas of lasting need, you will not just survive this transformation. You will thrive in it.
I began my career believing I had chosen a destination. Looking back, I see that I chose a foundation. In the AI era, that distinction will matter more than ever.






I welcome your comments via LinkedIn or Twitter (@rfchambers).