Only 30% of business leaders act on risk insights effectively, Gartner study shows

Only 30% of business leaders say their ability to manage risk is heavily influenced by insights from audit, compliance and enterprise risk management teams, according to new findings presented by Gartner at its Enterprise Risk, Audit & Compliance Conference 2026.

The research highlights a growing disconnect between the risk intelligence generated by assurance functions and the ability of business leaders to translate those insights into meaningful action. Gartner said the challenge is becoming more significant as organisations navigate rapid AI adoption, regulatory change, business transformation and geopolitical uncertainty.

The findings were presented during the conference's opening keynote, where Gartner analysts stressed the need to build stronger risk management capabilities beyond traditional audit, risk and compliance teams.

Risk visibility does not always lead to action

According to Gartner, many assurance leaders have focused on improving risk visibility across organisations. However, the company said greater access to risk information alone is not enough to improve decision-making.

Nancy Queally, Managing Vice President in the Gartner Assurance Practice, said audit, risk and compliance functions can no longer be expected to manage every emerging risk independently.

A growing volume of business risks is placing pressure on governance structures, requiring operational leaders to take greater ownership of risk-related decisions. Gartner's analysis suggests many business leaders still lack the confidence and practical know-how needed to manage risk effectively without direct intervention from assurance teams.

One finding presented during the keynote showed only around three in ten business unit leaders believe audit, compliance and enterprise risk management insights strongly influence their ability to manage risk.

Audit leaders face mounting challenges

The findings come alongside separate Gartner research showing risk detection is becoming increasingly difficult.

Key survey findings included:

• 64% of audit leaders said it has become harder to identify potential issues before they materially affect the organisation.
• The finding is based on an April 2026 Gartner survey of 108 audit leaders.
• Gartner linked the trend to growing complexity created by AI adoption, evolving operating models, regulatory requirements and geopolitical instability.
• Analysts said traditional governance, control and risk management frameworks are struggling to keep pace with the speed of business change.

The convergence of technological disruption, regulatory complexity and geopolitical volatility is creating conditions where risk identification and response require broader organisational participation.

Gartner outlines three priorities for assurance teams

To address the widening risk capability gap, Gartner urged assurance functions to focus on scaling risk expertise throughout the organisation.

The company identified three key areas of action:

Design risk know-how as a service

Gartner said assurance teams should embed guidance, coaching and decision-support mechanisms directly into business workflows. The aim is to help leaders understand their risk ownership responsibilities through scalable and repeatable approaches.

Use AI to expand expertise

According to Gartner, AI investments within assurance functions have largely focused on productivity improvements. The company believes a larger opportunity exists in codifying audit, risk and compliance expertise into AI-enabled tools that can support business leaders as they make decisions.

Tegan Gebert, Vice President in the Gartner Assurance Practice, said AI can help translate specialist knowledge into practical support that enables business leaders to manage risks more independently.

Strengthen collaboration across assurance functions

Gartner also called for closer alignment between audit, risk and compliance teams. Shared standards, coordinated guidance and collective action can reduce duplication while creating a clearer view of where business leaders need support.

Risk ownership moves beyond assurance teams

The conference keynote centred on the idea of expanding risk ownership across organisations rather than concentrating responsibility within assurance departments.

Gartner said organisations need business leaders who can confidently assess and respond to risk in day-to-day operations. As companies adopt new technologies and business models at a faster pace, assurance functions are increasingly being asked to enable smarter decision-making rather than act as the sole custodians of risk management.

Looking ahead, Gartner expects organisations to place greater emphasis on developing risk capabilities among operational leaders, while leveraging AI and cross-functional collaboration to improve responsiveness in an increasingly uncertain business environment.