Gartner has identified 12 key risk areas that Chief Audit Executives (CAEs) should consider when developing their 2027 audit plans. The research groups the risks under three broad themes: pressure to realise AI value, strains on IT governance and oversight, and building resilience in a fragmented world. Gartner says the research is intended to help audit leaders benchmark audit-plan coverage, support risk-assessment discussions and educate audit committees about emerging risk trends.
The focus reflects the changing risk environment facing organisations. AI adoption and the pressure to demonstrate measurable value are creating new assurance requirements, while increasingly complex technology environments are placing greater demands on IT governance, oversight and control effectiveness. At the same time, organisations are dealing with a more fragmented operating environment, increasing the importance of resilience across business operations and third-party dependencies. Gartner’s 2027 research can also be explored through an interactive tool that allows the identified hot spots to be examined by industry, geography and organisational size.
For internal audit functions, the findings reinforce the need to move beyond traditional annual audit planning and ensure that coverage remains aligned with emerging risks, technology changes and organisational priorities. Gartner’s research is designed to help CAEs determine whether planned assurance work addresses the risks receiving attention from boards, audit committees and senior management, making risk-based audit planning increasingly important as organisations expand their use of AI and operate across more interconnected technology and business ecosystems.
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