Audit functions use AI, but many lack a formal strategy

Artificial intelligence (AI) adoption in audit functions is nearly universal, with 93% of audit leaders reporting some level of AI use, according to a webinar poll by Gartner.

The survey of 161 chief audit executives (CAEs), conducted in May 2026, also highlighted a significant gap: 60% of audit functions do not have a formal AI strategy in place, raising concerns about the long-term value and consistency of AI investments.

“AI adoption is widespread across audit teams, but the lack of a formal strategy means most audit functions are not realizing the full potential of these technologies,” says James Bourke, director analyst in Gartner’s Risk & Audit Practice.

“While enthusiasm for AI is high among audit professionals eager to transform their work, many CAEs are still navigating a confusing landscape of hype, high expectations and uncertainty about how best to deliver AI’s value.”

The survey also revealed only 38% of CAEs have an AI strategy in place, while 39% are in the process of developing one. Meanwhile, 23% of CAEs report having no AI strategy at all (see Figure 1).

Adoption of an AI Strategy for Audit

Source: Gartner (September 2026)

The research also showed challenges in measuring value, with 54% of CAEs not yet starting to measure the return on investment (ROI) of audit’s use of AI, suggesting ongoing challenges in quantifying benefits that are often qualitative or nonfinancial.

Audit teams are primarily using AI tools for planning, reporting, and engagement preplanning, while structured, formalized use cases remain rare. Only 15% of audit functions have implemented defined, organized AI use cases, and about half of respondents report individualized, ad hoc use of one or more AI tools.

Transitioning from adoption to advantage

Gartner recommends that audit functions focus on strategic alignment, robust change management, and the development of standardized use cases to ensure consistency and scalability. By doing so, organizations can move from widespread, individualized use of AI to a more mature, value-driven approach.

“To move beyond fragmented adoption and realize the full value of AI, audit leaders must develop a clear, formal strategy that aligns AI initiatives with audit’s core objectives,” said Bourke. “This includes building auditor skills, optimizing processes, and leveraging available technology resources in a structured way.”

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