diff --git a/plugins/gcpaudit/pkg/gcpaudit/extract.go b/plugins/gcpaudit/pkg/gcpaudit/extract.go
index f64f102e8..8438c449f 100644
--- a/plugins/gcpaudit/pkg/gcpaudit/extract.go
+++ b/plugins/gcpaudit/pkg/gcpaudit/extract.go
@@ -92,12 +92,7 @@ func (p *Plugin) Extract(req sdk.ExtractRequest, evt sdk.EventReader) error {
 
 	case "gcp.policyDelta":
 		resource := string(p.jdata.Get("resource").Get("type").GetStringBytes())
-
-		if resource == "gcs_bucket" {
-			fsval = p.jdata.Get("protoPayload", "serviceData", "policyDelta", "bindingDeltas")
-		} else {
-			fsval = p.jdata.Get("protoPayload", "metadata", "datasetChange", "bindingDeltas")
-		}
+		fsval = p.jdata.Get(policyDeltaPath(resource)...)
 
 	case "gcp.methodName":
 		fsval = p.jdata.Get("protoPayload", "methodName")
@@ -201,3 +196,17 @@ func (p *Plugin) Extract(req sdk.ExtractRequest, evt sdk.EventReader) error {
 
 	return nil
 }
+
+// policyDeltaPath returns the JSON path that contains the bindingDeltas array
+// for a SetIamPolicy audit event on the given resource type. The generic IAM
+// AuditData proto (google.iam.v1.PolicyDelta) is emitted under
+// protoPayload.serviceData.policyDelta for every resource type that uses the
+// shared IAM service. BigQuery's dataset.setIamPolicy is the outlier and emits
+// its deltas under protoPayload.metadata.datasetChange as part of the
+// BigQueryAuditMetadata. See issue #1351.
+func policyDeltaPath(resource string) []string {
+	if resource == "bigquery_dataset" {
+		return []string{"protoPayload", "metadata", "datasetChange", "bindingDeltas"}
+	}
+	return []string{"protoPayload", "serviceData", "policyDelta", "bindingDeltas"}
+}
diff --git a/plugins/gcpaudit/pkg/gcpaudit/extract_test.go b/plugins/gcpaudit/pkg/gcpaudit/extract_test.go
new file mode 100644
index 000000000..bb2f79d83
--- /dev/null
+++ b/plugins/gcpaudit/pkg/gcpaudit/extract_test.go
@@ -0,0 +1,57 @@
+// SPDX-License-Identifier: Apache-2.0
+/*
+Copyright (C) 2026 The Falco Authors.
+
+Licensed under the Apache License, Version 2.0 (the "License");
+you may not use this file except in compliance with the License.
+You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software
+distributed under the License is distributed on an "AS IS" BASIS,
+WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+See the License for the specific language governing permissions and
+limitations under the License.
+*/
+
+package gcpaudit
+
+import (
+	"reflect"
+	"testing"
+)
+
+// TestPolicyDeltaPath guards against #1351: gcp.policyDelta was returning the
+// BigQuery datasetChange path for every non-gcs_bucket resource type, leaving
+// the field empty for project, folder, organization, service_account, and any
+// other GCP resource that uses the generic IAM SetIamPolicy flow.
+func TestPolicyDeltaPath(t *testing.T) {
+	serviceData := []string{"protoPayload", "serviceData", "policyDelta", "bindingDeltas"}
+	datasetChange := []string{"protoPayload", "metadata", "datasetChange", "bindingDeltas"}
+
+	cases := []struct {
+		resource string
+		want     []string
+	}{
+		{"gcs_bucket", serviceData},
+		{"project", serviceData},
+		{"folder", serviceData},
+		{"organization", serviceData},
+		{"service_account", serviceData},
+		// Unknown / future resource types default to the generic IAM path,
+		// not the BigQuery-specific datasetChange path.
+		{"unknown_type", serviceData},
+		{"", serviceData},
+		{"bigquery_dataset", datasetChange},
+	}
+
+	for _, tc := range cases {
+		t.Run(tc.resource, func(t *testing.T) {
+			got := policyDeltaPath(tc.resource)
+			if !reflect.DeepEqual(got, tc.want) {
+				t.Errorf("policyDeltaPath(%q) = %v, want %v", tc.resource, got, tc.want)
+			}
+		})
+	}
+}