Audit partners concerned about AI risks

Technological disruption and AI-related competitive problems are among the top risks companies face, according to a new survey of audit firm partners by the Institute for Audit Excellence.

Administrative Matters

The the investigationwhich was released Wednesday by CAQ, found investments in AI to be of great importance for companies as they focus on operational efficiency and integration in the process of automation, customer support and predictive analytics. As the adoption of AI expands, organizations are working through the complex management, monitoring and risk management challenges associated with such emerging technologies. Nearly 90 percent of survey respondents characterized the maturity of AI leadership at their major customer service as either “advanced” or “early stage.” The research partners show that companies continue to balance innovation with control, focusing on long-term value with the commitment of responsibility.

The survey also asked survey partners about how they view the economy. Their overall view of the U.S. economy remains unchanged from the previous survey in the fall of 2025, with neutral and positive views continuing to dominate. While respondents’ sentiment moderated, the persistence of neutrality reflects ongoing uncertainty as companies weigh multiple economic and political risks, the CAQ said. Research colleagues report that their companies are moving forward with targeted investments in new technologies and strategic decisions, and are not standing still.

“This edition of our Partner Audit Pulse Survey provides further insight into the shift from stagnation to continued high-profile intentions, although uncertainty remains,” said Amy O’Connor, vice president of public affairs at the Institute for Audit Quality in a statement. “This vision can be a useful guide for investors, policy makers, and business leaders who make decisions in a difficult environment and shows what gives the important assurance: research partners bring a wide-ranging, industrial perspective that is established in collaboration with companies.”