According to a Gartner survey of 119 CAEs taken in August 2025, most CAEs’ top priorities in 2026 relate to technology. It is seen as a way to meet demands for expanded audit coverage and deliver greater value, especially as organizations face resource constraints and a rapidly changing risk environment (see Figure 1).

“Enthusiasm for and adoption of AI do not guarantee better results or stronger audit department outcomes,” said Porter. “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 successfully overcome the challenges of AI adoption realize benefits, such as faster reporting cycles, accelerated anomaly detection, and adaptive risk assessment and monitoring solutions, enabling greater efficiency and a focus on strategic insights.