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Grant Thornton · April 2026

2026 AI Impact Survey Report: The AI Proof Gap

Grant Thornton's 2026 AI Impact Survey Report: The AI Proof Gap (April 2026; n=950, fielded Feb 23–Mar 18, 2026 (live interviews)) found that 78% lack strong confidence they could pass an independent AI governance audit within 90 days.

Read the original report ↗Cite2 min read · Summary updated
Confidence in passing an AI governance audit rises with AI maturityPercent 'very confident' they could pass an independent AI governance audit within 90 days, by AI maturity, 2026
Piloting
7%
Scaling
20%
Fully integrated
74%
Source: Grant Thornton, 2026 AI Impact Survey Report: The AI Proof Gap, 2026, p. 8.

Key findings

  1. 01
    Organizations with fully integrated AI report revenue growth far more often than those still piloting: 58% vs 15%.
  2. 02
    51% name strategy as the biggest driver of AI ROI, but only 22% have a fully implemented enterprise AI strategy in operations.
  3. 03
    74% give agentic AI access to data and processes, yet only about one in five has a tested AI-failure response plan.

By the numbers

78%lack strong confidence they could pass an independent AI governance audit within 90 days
58% vs 15%report AI-driven revenue growth: fully integrated vs piloting organizations
20%have a tested AI incident response plan
Fully integrated AI users report revenue growth far more oftenPercent reporting revenue growth as a measurable AI benefit, by AI maturity, 2026
Piloting
15%
Scaling
47%
Fully integrated
58%
Source: Grant Thornton, 2026 AI Impact Survey Report: The AI Proof Gap, 2026, p. 19.

What it means for you Draft

For executives at $10–100M companies

The message is less about adopting more AI and more about being able to explain and defend what is already in use. For a $10–100M firm, a short written inventory of AI tools, owners, and how results are checked would put us ahead of many larger respondents. Company size is not disclosed, and Grant Thornton serves many mid-market clients, so it may be closer to our peer group than most.

Limitations

Medium trust.Mid-sized US sample, live interviews, industry quotas disclosed; company size not given. Grant Thornton sells AI advisory services.

About the publisher: Sells AI strategy and implementation consulting.

Cite the original

Grant Thornton. "2026 AI Impact Survey Report: The AI Proof Gap." April 13, 2026. https://www.grantthornton.com/services/advisory-services/artificial-intelligence/2026-ai-impact-survey

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