Gartner Survey Finds Two New AI-Related Risks Emerge in Third-Quarter 2026 Report

Organizations risk turning AI from a strategic opportunity into a source of enterprise exposure, according to Gartner, Inc., a business and technology insights company.

Appearing for the first time in Gartner’s Quarterly Emerging Risk Report, AI strategy miscalculation was cited as the third most concerning issue by the 308 enterprise risk management (ERM) leaders, auditors and senior executives surveyed. The issue ranks behind AI discovery of cyber vulnerabilities, and geopolitical energy supply shocks (see Table 1), which held the top two risk concerns for last quarter as well.

“AI risk is moving beyond technology and governance concerns into the core of enterprise strategy,” said Kevin Mercado, Senior Principal Analyst, Research, in the Gartner Risk & Audit Practice. “The emergence of AI strategy miscalculation and AI-driven competitive displacement reflects growing concern that organizations could either make major decisions based on anticipated benefits that fail to materialize or lose ground to competitors that use AI more effectively.”

AI strategy miscalculation involves investing in AI too aggressively, selecting unsuitable use cases or moving ahead before organizations are prepared to manage the technology’s operational, cultural and governance implications. Competitive urgency can outpace organizational readiness and create AI strategy miscalculations.

“Organizations risk pursuing AI initiatives without sufficiently testing whether the use case aligns with business priorities, risk tolerance, available capabilities and expected returns,” said Mercado.

Gartner analysts recommend creating a strategic AI action plan to help ERM leaders manage risk and create value by addressing common mistakes at each stage of the AI journey (see Figure 1). 

Risk leaders can help embed these kinds of resolutions across the organization, regardless of whether they are framed as value-creation initiatives or risk-mitigation activities. This includes ensuring that AI investments are tied to strategic priorities, that readiness and governance requirements are addressed before scaling, and that value is measured through AI’s impact on decision-making, not just productivity.

“Organizations should evaluate AI as a portfolio of business decisions,” said Mercado. “The organizations most likely to realize sustained value will connect AI investments to clear business outcomes, validate readiness before scaling and establish governance that supports responsible experimentation.”