Gartner Identifies 12 Audit Plan Hot Spots for 2027

• AI Value, Strains on Tech Governance and Global Fragmentation Will Shape Audit Plans in 2027
• Analysts Share Latest Findings During the Gartner Enterprise Risk, Audit & Compliance Conference in London

Internal audit leaders should consider 12 areas of accelerating risk exposures as they develop their 2027 audit plans, according to Gartner, Inc., a business and technology insights company.

Speaking at the Gartner Enterprise Risk, Audit & Compliance Conference 2026 taking place in London today, Daniel Ryntjes, Senior Principal Analyst in the Gartner Audit & Risk Practice, explained that the 12 Audit Plan Hot Spots fall under three overarching themes (see Figure 1).

“The first theme is that organizations are under pressure to turn AI investment into meaningful value,” said Ryntjes. “Second, rapid AI adoption is placing a new strain on technology governance and oversight. Third, organizations must also build resilience for a more fragmented operating environment.” 

The 2027 Audit Plan Hot Spots draw on a Gartner survey of 190 audit leaders conducted in May and June 2026, interviews with chief audit executives, and additional Gartner research and analysis of the wider risk environment.

“Heavy investment and intense expectations around AI are increasing pressure on organizations to demonstrate real value while managing the associated risks,” said Ryntjes. “AI systems are being deployed faster than governance can keep pace, with 85% of surveyed leaders saying their organizations lack comprehensive AI governance.

“Effective governance can’t depend solely on policies and broad oversight bodies. Accountability, monitoring and intervention mechanisms must be built into how AI systems operate.”

AI-driven technology change is also exposing weaknesses in the technology ecosystem.

“As AI is embedded across workflows and organizations depend more heavily on third parties and cloud systems to store their critical data and processes, attackers are using AI to identify and exploit vulnerabilities faster.” said Ryntjes.

Gartner recommends audit leaders assess whether cyber teams are prioritizing the protection of critical assets and the attack paths leading to them, while maintaining visibility over data access and vendors’ embedded AI updates. 

Regulatory divergence, supply chain disruption and macroeconomic volatility are becoming enduring features of the operating environment, increasing the cost and complexity of operating across borders.

“Organizations have spent several years responding to disruptions as temporary events,” said Ryntjes. “A more persistent pattern of fragmentation is forming across regulation, technology, supply chains and economic systems.”

Audit leaders should assess whether risk culture is evolving to manage rapid shifts in technology and supply chain dependencies, and whether management retains enterprise-wide visibility as local requirements reshape data flows, technology and controls.