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, Inc., a business and technology insights company.

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,” said 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).