Most chief audit executives can’t tell you what AI is worth yet
Gartner finds 93% of audit leaders use AI, but 54% of chief audit executives have not started measuring its value.
Gartner polls of 142 and 161 chief audit executives in May found 54% have not started measuring the value of AI in audit, only 7% tie AI to cost metrics, and just 38% have an AI strategy at any level, with 39% more building one. Among 743 respondents, 60% use AI for engagement preplanning and for drafting audit issues or reports, while only 30% apply it to audit testing, where hallucinations carry higher stakes. Unclear expectations for AI tool use (48%) was the most common barrier, ahead of technology and tool problems. Gartner recommends structured use cases for high-value workflows, which 12% of respondents are currently piloting.