As of February 5, 2026, the IIA’s Cybersecurity Topical Requirement is officially effective. For US public companies, this isn’t just a new framework; it’s a mandatory baseline for any internal audit engagement involving cybersecurity. Auditors are now required to document exactly how they assessed the design and effectiveness of cyber-governance—and boards are using this data to satisfy SEC disclosure requirements.

The challenge for 2026 is “Evidence Fragmentation.” Most firms have the security, but not the proof of governance. Enactia bridges this gap by:

• Mapping Controls: Automatically mapping your technical security controls (NIST/ISO) to the new IIA Topical Requirements.

• Board-Ready Reporting: Translating technical audit findings into the “Business Materiality” language the SEC now demands in annual 10-K filings.

• Continuous Monitoring: Moving from a “once-a-year” audit to a real-time compliance posture.

See how Enactia streamlines your 2026 Internal Audit plan