Audit executives are prioritising AI in 2026, with mixed results

Chief audit executives (CAEs) are prioritising technological innovation in 2026 as firms explore generative AI use cases and navigate the challenges and opportunities posed by new technologies, a survey by Gartner has revealed.

On Tuesday (27 January), business and technology insights company Gartner revealed that over 70 per cent of CAEs were prioritising innovation, data analytics and generative AI to support audit functions in 2026.

“GenAI in particular is creating excitement with most CAEs aiming to embed the technology in audit workflows in 2026,” Margaret Moore Porter, chief of research at Gartner, said.

“Adoption of the technology in audit is well underway: 83 per cent of audit functions are piloting or using AI, and another 12 per cent plan to follow within the year.”

Gartner’s survey of 119 CAEs found that their top priorities largely related to technology, which was seen as a way to meet demands for expanded audit coverage in a challenging environment characterised by resource constraints and rapidly evolving risks.

The survey revealed that many audit executives were facing roadblocks in their AI implementation journeys. Thoughtful planning, skills development and ongoing evaluation were key to a successful AI roll-out, Gartner noted.

Furthermore, while many audit departments had invested significantly in data analytics, it was reaping mixed rewards.

“Data analytics outcomes are hampered by ongoing challenges with data quality, limited staff skills, and difficulties in identifying and implementing the most impactful use cases,” Porter said.

“CAEs are better served by focusing on and disproportionately resourcing targeted, high-value applications that align closely with business needs and can deliver measurable results.”

Audit executives also exhibited low levels of AI confidence, hampered by issues relating to data quality and skills mismatches, Gartner found.

“Enthusiasm for and adoption of AI do not guarantee better results or stronger audit department outcomes,” Porter said.

“Progress in realizing the benefits of GenAI are often limited by issues such as poor data quality, lack of technical development skills, and in some cases access to the technology. This is reflected in the low levels of confidence CAEs have in achieving their AI objectives this year.”

However, audit functions that could successfully overcome implementation challenges enjoyed benefits including faster reporting cycles, accelerated anomaly detection and adaptive risk assessment and monitoring solutions, the survey revealed.

These efficiency gains helped organisations focus more on strategic insights, Gartner added.