Audit departments are increasingly embracing AI and data analytics, with most chief audit executives aiming to embed these technologies in audit workflows in 2026, according to analysis from Gartner. Building a culture of innovation remains a key priority alongside technology adoption.

The survey of 119 CAEs, conducted in August 2025, found that most leaders’ top priorities for 2026 are technology-driven, as they seek to expand audit coverage and deliver greater value amid resource constraints.

“CAEs are not just responding to change – they’re prioritising 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 and Audit Practice. “However, the areas they are prioritising are also those they lack confidence to address. CAEs will need an effective strategy and bold leadership to drive real change.”

GenAI in particular is creating excitement, with most CAEs aiming to embed the technology in audit workflows this year, and adoption of the technology well underway, with 83% of audit functions piloting or using AI, and another 12% planning to follow within the year.

Porter warned that enthusiasm alone does not guarantee better outcomes. “Progress in realising 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.”

Audit functions that overcome these challenges report faster reporting cycles, accelerated anomaly detection, and adaptive risk assessment, enabling greater efficiency and a focus on strategic insights. Similarly, targeted investment in data analytics, rather than a broad ‘analytics everywhere approach’, is seen as the most effective way to deliver measurable results.

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