New Schellman Research: 74% of Enterprises Say They Are Audit-Ready for AI, Only 27% Actually Are

TAMPA, Fla., July 29, 2026 (GLOBE NEWSWIRE) -- Schellman, a leading global provider of attestation and compliance services, the first ANAB-accredited ISO 42001 certification body, and the first authorized AIUC-1 auditor, today released its State of AI Governance Report 2026, revealing a growing disconnect between how prepared organizations believe they are to govern AI and the maturity of the programs supporting that confidence.

The survey of 525 U.S.-based professionals involved in evaluating, deploying, securing, or governing AI within their organizations found that while 90% of organizations have allocated funding for AI governance and 74% believe they could pass an AI compliance audit today, only 27% describe their governance programs as fully mature.

The findings suggest that many organizations have built the foundations needed for AI governance but are still struggling to operationalize policies, oversight, and accountability at the pace AI adoption is accelerating.

"Organizations are not struggling because they lack awareness of AI governance. Most already have policies, funding, and oversight mechanisms in place," said Danny Manimbo, Managing Principal and ISO & AI Practice Leader at Schellman. "The challenge is turning those individual activities into a mature, operationalized program that can withstand regulatory scrutiny and keep pace with rapidly evolving AI systems. As organizations deploy more autonomous AI capabilities, governance can no longer be treated as a one-time exercise. It has to become a continuous process of oversight, accountability, and validation."

Key Findings from the State of AI Governance Report

Confidence Outpaces Governance Maturity

While nearly three-quarters of respondents said their organization could pass an AI compliance audit today, only:

• 27% report fully mature AI governance programs
• 57% maintain a formal AI governance policy
• 44% maintain AI-specific incident response procedures
• 64% have a formal AI acceptable use policy actively communicated to employees

The findings highlight a groing gap between governance activity and governance readiness.

AI Agents Are Moving Into Production

Agentic AI is rapidly moving beyond experimentation.

• 86% of organizations have tested or piloted AI agents
• 46% already have AI agents in production
• Organizations with mature AI governance are significantly more likely to have agents in production (78%) than organizations with developing governance programs (22%)
  

The report also found that approaches to human oversight vary considerably, with organizations taking different approaches to reviewing AI agent decisions and actions.

Accountability Remains Concentrated

The research found that responsibility for AI adoption and risk remains concentrated among a small number of executives.

• 42% say the CIO or Head of IT is primarily responsible for AI purchasing decisions
• 37% say the CIO or Head of IT is ultimately accountable when AI-related risks emerge
• Only 54% report AI governance regularly to boards or executive leadership teams
  

At the same time, third-party AI risk remains a significant blind spot: just 36% of boards regularly discuss it, despite growing reliance on AI embedded within vendor platforms and enterprise software.

Regulatory Pressure Continues to Grow

Nearly all respondents operate in regions facing AI-related regulatory requirements.

However, preparation remains uneven:

• 89% have taken action to prepare for U.S. regulations
• 29% have taken action related to the EU AI Act
• 12% have taken action related to AI requirements across Asia-Pacific markets
  

Awareness, in other words, is outpacing readiness: organizations know which regulations are emerging but are still building the infrastructure to meet them.

Governance Delivers Measurable Business Benefits

The report also found that organizations are benefiting from tangible value from governance investments.
Respondents reported that AI governance efforts contributed to:

• Improved internal efficiency (57%)
• Stronger readiness for emerging regulations (49%)
• Easier AI scaling and innovation (43%)
• Increased customer trust (39%)

As AI governance becomes increasingly visible in procurement processes, customer evaluations, and regulatory reviews, organizations are beginning to view governance as both a risk management function and a business differentiator.

"The conversation around AI governance has fundamentally changed," said Avani Desai, CEO of Schellman. "Customers, regulators, boards, and business partners are no longer asking whether organizations are thinking about governance, they want proof that governance is working. The organizations that build trust through mature, demonstrable governance programs will be better positioned to scale AI, navigate regulatory change, and create long-term business value. Governance is increasingly becoming a competitive differentiator, not just a compliance requirement."

The full State of AI Governance Report 2026 is available at Whitepaper | 2026 State of AI Governance

Methodology
This survey, commissioned by Schellman and fielded by Researchscape, examines the views of 525 U.S.-based professionals involved in AI governance. The survey was fielded from April 13, 2026, to May 11, 2026. To qualify, respondents had to be in selected departments and roles in companies with 500+ employees and have an annual revenue of $100 million or more. The results are not weighted.

About Schellman
Schellman is a leading global provider of attestation and compliance services, enabling enterprises to build trust, meet regulatory demands, and scale with confidence. By combining technical depth, worldwide reach, and operational discipline, Schellman delivers industry-recognized assessments — including SOC, ISO, FedRAMP, PCI, HITRUST, CMMC, and AI governance — that help the world's most demanding organizations satisfy customers and unlock growth. A top 50 CPA firm and the world's first ANAB-accredited ISO 42001 certification body, Schellman serves leading enterprises and the technology ecosystem that supports them. For more information, visit schellman.com.

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