3% of CISOs are actively consolidating their security stack due to AI.

11% of CISOs are consolidating their security stack for reasons unrelated to AI.

44% of CISOs acknowledge their AI security posture lags behind the rest of their security program.

48% of CISOs list limited visibility into AI usage as a top AI security challenge.

Fewer than 40% of internal audit leaders believe their internal audit function is adequately prepared to detect AI-enabled fraud.

58% of internal audit leaders view AI-enabled fraud as a moderate risk.

51% of internal audit functions advise management on AI-related governance or policy updates.

40% of internal audit functions support awareness or training initiatives related to AI-enabled fraud.

38% of internal audit functions test or strengthen fraud prevention and detection.

31% of internal audit functions provide fraud risk assessments to leadership.

88% of internal audit leaders identify AI-powered phishing attacks as a top risk.

45% of internal audit leaders identify deepfake audio or video impersonation as a leading AI-enabled fraud threat.

29% of internal audit leaders are concerned about forged contracts or legal documents created using AI.

55% of internal audit leaders identify insufficient staff with relevant skills or expertise as a primary barrier to improving AI-enabled fraud preparedness.

43% of internal audit leaders cite competing organizational priorities as a barrier to AI-specific risk management efforts.

43% of internal audit leaders cite insufficient time to dedicate to AI-specific risk management efforts.

35% of internal audit functions report extensive use of AI in audit planning and 33% report occasional use.

35% of internal audit functions report extensive use of AI in reporting and 34% report occasional use.

83% of internal audit leaders expect their internal audit function to increase AI usage over the next year.

65% of internal audit leaders identify fabricated invoices or financial documents as a leading AI-enabled fraud threat.