EU Mini Benchmark: Internal Audit Planning – Annual Plans, Changing Risks

The results of the latest EU Mini Benchmark on Internal Audit Planning are now available. This third edition of 2026 brings together insights from 450 internal audit professionals across Europe, including 68 respondents from the Netherlands. The benchmark explores how internal audit functions develop and prioritise their audit plans, allocate capacity and respond to changing risks during the year.

The annual audit plan remains the dominant approach, used by 67% of European respondents. Another 21% use rolling plans, while only 4% primarily apply short-term or agile planning. Enterprise risk assessments and organisational strategy are the most influential inputs to audit planning. Current risk exposure consistently ranks as the leading criterion for prioritising individual audit engagements.

At the same time, the findings reveal a profession looking to make its planning processes more responsive. Data analytics currently ranks lowest among the predefined planning inputs, yet AI and data analytics are the most frequently mentioned areas for future development. Respondents also intend to introduce more dynamic planning cycles, strengthen risk assessments and reconsider their audit universe and scope.

Flexibility is not only a matter of planning methodology, but also of governance. Across Europe, 70% of respondents intentionally reserve some unallocated audit capacity. Furthermore, 65% report that the CAE can reprioritise the approved audit plan within agreed parameters or after consultation with the board or audit committee, without requiring prior formal approval.

The Dutch results differ from the European picture in several respects. Dutch respondents place greater emphasis on organisational strategy when developing their audit plans: 39% rank it as their most influential source, compared with 27% across Europe. They also allocate a larger share of planned capacity to advisory engagements (21% versus 13% across Europe). Dutch respondents in the private sector generally report greater flexibility to adjust audit priorities during the year.

The findings are presented in a European report, including a dedicated appendix highlighting the Dutch results. Country-level differences should be interpreted with care, given the varying sample sizes. The benchmark is intended as a mirror for reflection rather than a basis for firm conclusions.

The underlying question is not whether internal audit functions plan annually or on a rolling basis, but whether their planning processes and governance arrangements allow them to remain focused on the risks that matter most.

Download the report and use the findings as a starting point for discussion within your audit function and with the board or audit committee.

Download the EU Mini Benchmark report

Explore the European findings and the dedicated appendix with results from the Netherlands.