SOX programs are evolving rapidly as organizations navigate increasing complexity, rising expectations from external auditors, and the growing influence of AI and data analytics. While many teams feel pressure to modernize, most remain early in their adoption journey and are still working through foundational challenges. In this session, prominent Internal Audit and SOX leaders will share how they are approaching modernization in 2026. As part of our Women in Leadership Series, this discussion highlights the perspectives, experiences, and leadership approaches of four prominent female SOX Leaders shaping the future of SOX and Internal Audit. The conversation will focus on practical strategies for incorporating AI, addressing data and governance challenges, and aligning with external auditors. Panelists will also explore how expectations for SOX leaders are expanding beyond compliance into broader advisory and risk-focused roles, and share leadership perspectives on building effective teams and driving meaningful cultural change. Learning Objectives Identify how Internal Audit and SOX teams are adopting AI and where organizations fall in the maturity journey Understand key considerations for using AI in SOX, including data reliability, governance, and testing of AI-driven outputs Recognize how external auditor expectations are evolving with AI and analytics, including reliance and consistency challenges Describe how the SOX leader role is expanding beyond compliance into advisory and risk-focused responsibilities Apply leadership approaches to drive cultural change, improve alignment, and strengthen SOX program effectiveness Evaluate how SOX teams can shift capacity to higher-value activities as automation and AI adoption increase