GAAPSAVVY INTELLIGENCEBENCHMARK EXPLORER
Ring 3 · Public / Vendor
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Poll question

Your furthest-along AI use in an ICFR-scope process today:

Your furthest-along AI use in an ICFR-scope process today:
n=79 poll respondents
AI does the work57% · 45
Not there yet — still exploring38% · 30
a human reviews 100% of outputs35.4% · 28
humans review samples / spot-check (be honest)21.5% · 17
AI is part of the control itself, with testing behind itn<5
We’ve deliberately paused AI in ICFR scopen<5
2026-07-24 · Gaapsavvy AI Governance + Internal Controls Webinar · Public Webinar · multi-select: percentages can sum past 100% · 2 cells suppressed (k≥5; answered-count withheld to keep suppressed cells unrecoverable) · % of poll respondents (Decision #18)

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