Gartner Survey Shows Audit Departments Are Embracing AI and Data Analytics to Drive Innovation in 2026

Over 70% of chief audit executives (CAEs) say that building a culture of innovation in their teams and better leveraging data analytics and generative AI (GenAI) to support audit, are important or extremely important priorities in 2026, according to Gartner, Inc., a business and technology insights company.

“CAEs are not just responding to change – they’re prioritizing it: positioning the audit function to be more innovative and deliver greater impact in 2026,” said Margaret Moore Porter, Chief of Research, in the Gartner Risk & Audit Practice. “However, the areas they are prioritizing are also those they lack confidence to address. CAEs will need an effective strategy and bold leadership to drive real change.”

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).

“GenAI in particular is a creating excitement with most CAEs aiming to embed the technology in audit workflows in 2026,” said Porter. “Adoption of the technology in audit is well underway: 83% of audit functions are piloting or using AI, and another 12% plan to follow within the year.”

Gartner experts caution that while embedding AI in audit workflows is a strategic initiative that can enhance performance, it requires thoughtful planning, investment in skills development, and ongoing evaluation of use cases for value and technical feasibility to achieve its full potential.

“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.

Audit departments have invested significantly in data analytics, but many report they haven’t realized the expected performance gains from the technology.

“As we see with AI, 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,” said Porter. “Rather than continuing to focus on increasing the broad use of analytics in their teams, what Gartner calls an ‘analytics everywhere approach’ 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.”

Gartner clients can access the study at Top Audit Department Priorities for 2026. Nonclients can read: Top 3 Strategic Priorities for Chief Audit Executives in 2026.

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