CAEs Recognize the Need to Innovate to Meet Demands for Expanded Audit Coverage Amid Resource Constraints
Over 70% of chief audit executives (CAEs) say that building a culture of innovation in their teams and better leveraging data analytics and generative AI (GenAI) to support audit, are important or extremely important priorities in 2026, according to Gartner, Inc., a business and technology insights company.“CAEs are not just responding to change – they’re prioritizing 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 & Audit Practice. “However, the areas they are prioritizing are also those they lack confidence to address. CAEs will need an effective strategy and bold leadership to drive real change.”According to a Gartner survey of 119 CAEs taken in August 2025, most CAEs’ top priorities in 2026 relate to technology. It is seen as a way to meet demands for expanded audit coverage and deliver greater value, especially as organizations face resource constraints and a rapidly changing risk environment (see Figure 1).
Figure 1: Top CAE Priorities for 2026 and Confidence in Addressing Them
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