New Research Shows Two Thirds of Audit and Accounting Professionals Actively Embrace AI, but Insist on Human Judgment and Accountability 

66% of firms report active AI adoption, from pilots to use in selected functions 

Audit and accounting professionals are accelerating from AI experimentation to execution, but with clear expectations around governance and professional judgment, according to new global research from IDC sponsored by Caseware. 

 A new IDC study, The Future of Audit and Accounting in the AI Era, which canvassed more than 1,000 audit and accounting professionals worldwide, found that two-thirds (66%) of respondents say AI is already embedded into their firm strategy, widely used in select functions or that they have pilot projects underway. Further, over half (53%) strongly agree or agree that AI tools can improve audit quality.  

 While professionals recognize AI’s potential, the research also reveals important questions about AI reliability and organizational readiness – concerns that underscore why validation and human oversight remain non-negotiable as the profession shifts from exploration to implementation. 

Audit and accounting professionals broadly trust AI, but not without safeguards 

Looking ahead, 76% of respondents stated their belief that AI will fundamentally transform audit and accounting over the next decade. However, there is clear professional consensus that auditors must validate AI outputs used to support audit conclusions, with nearly two-thirds of respondents (64%) saying such validation should always be required when relying on AI in professional judgments. This finding underscores the profession’s clear stance that AI should augment rather than replace human judgment, and that professional accountability demands rigorous oversight of AI-generated outputs. 

“What stands out in this research is not hesitation about AI, but clarity,” said David Marquis, chief executive officer at Caseware. “Audit and accounting professionals recognize the value AI can bring, while setting firm expectations around validation, judgment and accountability. Trust remains the foundation of the profession. At Caseware, we’re committed to developing technology that enables the profession to evolve while safeguarding that trust. Our position as an established industry authority is built on consistently delivering intelligence across the workflow through innovation the profession can depend on; innovation that maintains the rigorous standards that audit and accounting experts demand.” 

According to Mickey North Rizza, group vice-president, Enterprise Software, IDC, the survey findings reflect a compelling shift in how AI’s impact is measured: “As AI becomes embedded into day-to-day workflows, its value is increasingly defined by how well firms integrate these tools into established methodologies, quality controls and governance frameworks. Firms that prioritize this thoughtful integration will be better positioned to maintain the trust that defines the profession.” 

The practical barriers to AI adoption 

The survey also reveals that audit and accounting professionals’ emphasis on governance, validation and training is shaped by practical barriers to AI adoption, not skepticism about the technology itself. 

When asked to identify the single biggest barrier to AI adoption in their practice, cost of implementation ranked first, cited by 34% of respondents. This was followed by a lack of technical talent, referenced by 30%. 

The IDC research study shows that, as AI moves from pilot projects to core workflows, the profession’s success will hinge on maintaining the delicate balance between innovation and the rigorous standards of accountability that underpin public trust. Organizations that treat AI adoption as both a technological and a professional responsibility – investing in validation frameworks, upskilling programs and ethical governance – will be best positioned to lead in this new era of audit and accounting. 

Download the IDC study here: 

IDC InfoBrief, sponsored by Caseware, The Future of Audit and Accounting in the AI Era, #US54248126-IB, February 2026 

This announcement represents the first in a planned series of press releases exploring the findings of the IDC Future of Audit and Accounting in the AI Era Survey. Readers are encouraged to watch for the next release, scheduled for March 10, which will share additional insights from the study.