Survey2026-08-11

A Gartner poll of 743 audit professionals found that almost all audit teams use generative AI somewhere, but fewer than four in ten have a strategy for it. Use clusters on isolated tasks such as planning engagements, drafting audit issues and reviewing drafts, with far less use in audit testing or quality assurance reviews. Gartner analysts argue that measuring success by adoption or productivity alone understates the effect on audit outcomes.

  • 93% report some AI use
  • 38% have an AI strategy
  • 30% use AI for audit testing
  • 743 audit professionals polled

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