Hacking upgrades are found: Central Exchange, TET Shield, HEX Maintenance, HEX last room, ICO last room.
You can check the locations in the 100% Guide below at 43:30.
Timestamps:
00:00 Intro | Install Room | Installation Wizard Achievement
04:49 TET Biome | Security Systems Online Achievement
12:43 HEX Biome | Data Processing Online Achievement
22:19 OKT Biome | Mission Control Online Achievement
37:02 ICO Biome | Biosphere Online Achievement
41:01 Firewall Achievement
42:13 FTL Achievement
43:30 Admin Access + Godmode Achievements
45:08 Spyware + Vaporware Achievements
45:57 Maleware + Botnet Farmer + Code Jumper Achievements
46:36 TET Memories (12) | Friend Achievement
48:49 HEX Memories (11) | Conspirator Achievement
51:29 OKT Memories (10) | Assistant AChievement
54:16 ICO Memories | Colleague
57:24 User Memories | Eulogist Achievement
59:15 Last Boss | Arachnocide, Singularity, Scorched Earth, Theocratic, Solopsist, Ecocentric Achievements