Organizations today are operating in an environment of heightened uncertainty, shaped by geopolitical tensions, market volatility, cyber risks, regulatory change, and rising stakeholder expectations, making resilience a top boardroom priority.
Employee access to AI tools expanded by 50 percent in 2025, yet governance readiness across surveyed organizations was only 30 percent. This imbalance represents both a challenge and an opportunity for audit and risk functions across the region.
Drawing on input from over 3,200 senior leaders across 24 countries, the study found that AI investment continues to climb, even as organizations place more emphasis on governance, trust, and responsible deployment.
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Across the Middle East, national digital transformation agendas are accelerating AI adoption, making effective governance and risk oversight more critical than ever.
The Organization for Economic Co-operation and Development (OECD) has documented a similar pattern among supreme audit institutions worldwide, which are increasingly using AI for anomaly detection, predictive risk work, document review, and continuous auditing.
For audit and risk functions, this creates a strategic opportunity. By providing assurance over the governance, controls, and performance of AI systems, they can help strengthen trust in digital decision-making when resilience matters most.
By Haseeb Akram, Partner, External Audit, Bhupesh Kaura, Senior Manager, External Audit, and Sourav Dey, IT, Data & Analytics, Deloitte Middle East