Research2026-09-01

Forrester published its first review of the risk consulting services market. The analysis is aimed at risk, compliance and internal audit leaders. Forrester says demand for traditional audit and controls testing work has collapsed since late 2022. AI governance work has replaced it, and consulting firms have moved staff to meet that demand. Forrester advises buyers to pick firms that cover both formal AI governance and unapproved AI use inside the business. It also expects transformation and technology work to exceed half of market demand within three years. Fixed-fee models such as SOX testing and SOC 2 attestations are expected to give way to milestone payments tied to outcomes. Some buyers will link fees to productivity or cost savings. Forrester will start a comparative Forrester Wave evaluation of these firms in the first quarter of next year. The full report is available to Forrester clients only.

What changed

Internal audit, controls testing and assurance work made up much of risk consulting revenue.

What it unlocks

Comparing risk consulting firms on AI governance and function transformation rather than audit support.

  • over half of demand within three years
  • Forrester Wave planned for Q1 2027

What you need to act on it

  • Forrester client access for the full report

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