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KPMG · September 2026

Global AI Pulse Q3 2026: AI at scale: Accountability, resilience and economics

KPMG's Global AI Pulse Q3 2026: AI at scale: Accountability, resilience and economics (September 2026; n=2,131, fielded Jul 23–Aug 26, 2026) found that 12% consistently assess the value AI generates against what it costs.

Read the original report ↗Cite2 min read · Summary updated
Controls lead, model routing trails in AI harness layersPercent of senior leaders whose AI harness or orchestration approach includes each capability, 2026 (multiple response, n=2,131)
Security and identity controls
43%
Data access controls
43%
Monitoring of AI outputs
41%
Cost and usage tracking
37%
Human review
34%
Evaluation and testing
33%
Policy and guardrail enforcement
30%
Model routing
23%
Source: KPMG International, Global AI Pulse Q3 2026, 2026, p. 12.

Key findings

  1. 01
    34% report significant employee adoption of AI agents, up from 25% in Q1 2026.
  2. 02
    55% operate a formal AI 'harness' control layer, rising to 86% among those reporting established returns.
  3. 03
    Average planned AI investment rose to US$210 million for the next year, from US$186 million in Q1.

By the numbers

12%consistently assess the value AI generates against what it costs
55%operate a formal AI harness layer, rising to 86% among those reporting established returns
US$210Maverage planned AI investment for the next year, up from US$186M in Q1 2026
Planned AI spending by regionMean planned AI spending over the next 12 months, US$ millions, Q3 2026
Asia Pacific
$246M
Global
$210M
EMEA
$203M
Americas
$191M
Source: KPMG International, Global AI Pulse Q3 2026, 2026, p. 8.

What it means for you Draft

For executives at $10–100M companies

The main gap KPMG finds is not adoption but knowing whether AI is worth what it costs. That is a gap a smaller firm can close cheaply: track what AI tools cost and what each one is supposed to deliver. The US portion is $1B+ companies and average budgets are far beyond ours, so the spending figures are not a benchmark.

Limitations

Medium trust.Large quarterly panel, eligibility and fieldwork disclosed; US sample $1B+. KPMG sells AI services.

About the publisher: Sells AI strategy and implementation consulting.

The headline figure measures the “Pays off” stage of adoption (measurable profit impact).Why adoption numbers disagree

Cite the original

KPMG. "Global AI Pulse Q3 2026: AI at scale: Accountability, resilience and economics." September 24, 2026. https://kpmg.com/xx/en/our-insights/ai-and-technology/ai-pulse.html

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