AI is reshaping audit and accounting – On a foundation of trust and responsibility

Caseware, a leading global provider of AI-powered audit and assurance software, today announced the second in its three-part series of press releases based on a global IDC (International Data Corporation) study. Sponsored by Caseware, the study — The Future of Audit and Accounting in the AI Era — reveals a profession embracing AI with confidence and purpose, while charting a clear course for responsible, sustainable deployment.

The study of over 1,000 audit and accounting professionals worldwide shows that over half (55%) of audit leaders say they are willing or very willing to trade some level of AI performance in exchange for stronger security or safety measures — a clear signal that the profession is not just adopting AI, but actively shaping how it is implemented. The IDC study asserts that firms that act now to embed security and ethics into every AI deployment, will be best positioned to lead.

From Adoption to Implementation: The Next Phase of AI Integration

The study also showed 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, clearly demonstrating that AI adoption is no longer a future state — it is today’s reality. With momentum firmly established, the profession’s focus is now turning to the frameworks and foundations that will power the next phase of AI integration with confidence.

Majority of Auditors Call for Globally Harmonized AI Framework

Two-thirds (66%) of respondents believe there is an urgent need for a globally harmonized AI framework for audit and assurance — a clear indication that the profession is ready to lead the conversation on responsible AI at a global level.

Managing Bias Identified as a Critical Priority

The profession’s commitment to getting AI right extends to algorithmic integrity. Nearly four in five respondents (79%) rate the risk of algorithmic bias in AI systems used for critical functions — such as risk assessment, fraud detection or decision-making support — as moderately, very or extremely significant.

David Marquis, chief executive officer, Caseware, remarked: “With two thirds of firms already embedding AI into their strategies, the profession has crossed a pivotal threshold. The question is no longer whether to adopt but how to deploy AI in a way that the profession can truly depend on. That conviction sits at the heart of everything we build at Caseware. We have earned our place in the profession by delivering purpose-built AI intelligence across every stage of the workflow — innovation that meets the exacting standards the work demands and that empowers professionals to do their best work with confidence.”

Mickey North Rizza, group vice-president, Enterprise Software, IDC added, “The profession is entering a defining phase of AI maturity. Adoption is accelerating, but the competitive advantage will come from how effectively firms embed governance, harmonize with standards and operationalize responsible AI at scale. Those that act decisively now to align innovation with trust, security and transparency will be best positioned to lead in the next era of audit and assurance.”

Download the IDC study here: The Future of Audit and Accounting in the AI Era

Further insights will be published on March 31.

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

Survey methodology

This study is based on a quantitative survey conducted among professionals working in audit and accounting services. A total of 1,005 respondents were canvassed as part of a B2B research study focused on emerging technologies in the audit and accounting sector.

• Geographic coverage:
  Respondents primarily work in the United States (39.8%), followed by the United Kingdom (15%), Canada (14.9%), Australia (10.1%), Germany (10%), and the Netherlands (10%).
• Organization size:
  Participants represent organizations of varying sizes worldwide:
  • 11–50 employees: 24.4%
  • 51–100 employees: 25.4%
  • 101–249 employees: 21.9%
  • 250–499 employees: 3.6%
  • 500 or more employees: 24.8%
• Seniority level:
  The sample is made up of senior decision-makers including:
  • Directors, Vice Presidents, Executive VP / Senior VP, C-level executives (e.g., CEO, CFO, CIO, COO, CTO) and Partners.