Gartner polled 161 chief audit executives about how their teams use AI. Nearly all report some use, but most have no formal strategy for it. Just under four in ten say a strategy is in place. A similar share are still writing one, and the rest have none. Over half have not begun measuring return on the spending. Audit teams mainly use AI for planning, reporting and early engagement work. Formal, repeatable use cases remain rare, and about half describe ad hoc individual use. Gartner recommends strategic alignment, change management and standardised use cases. James Bourke, a director analyst there, says enthusiasm is high but expectations are confused. The poll was run during a webinar in May 2026.

• 93% report some AI use
• 60% lack a formal AI strategy
• 15% have defined use cases
• 161 audit executives polled