KPMG Survey: AI investment reaches $210 million as ROI measurement lags

Organisations worldwide are planning to increase their artificial intelligence investments, but only a small proportion consistently measure whether the technology delivers value for money,
according to KPMG’s Global AI Pulse Q3 2026 survey.

The survey found that average planned AI investment over the next 12 months has risen to $210 million per organisation, up from $186 million in the first quarter. However, just 12% of
organisations consistently assess AI’s value against its cost across the enterprise.

The findings are based on a survey of 2,131 senior leaders across 20 countries conducted between July 23 and August 26, 2026.

The report indicates that organisations across major regions are progressing towards large-scale AI deployment.

In the Americas, 64% of organisations are scaling AI or have moved beyond that stage. The figure stands at 61% in Asia Pacific and 56% in Europe, the Middle East and Africa (EMEA).
The gap between the leading and trailing regions has narrowed from 16 percentage points in the first quarter to eight percentage points in the third quarter.

The findings suggest that AI adoption is becoming more widespread, while businesses face growing pressure to establish effective oversight and demonstrate measurable returns.

As AI becomes more integrated into business operations, organisations are strengthening the systems used to manage its deployment.

According to KPMG, 55% of surveyed organisations have a formal AI harness layer, comprising controls and tools that connect AI models with business applications. The proportion rises to
86% among organisations reporting established returns on AI investments.

The survey also found that 53% of organisations place accountability for AI-informed decisions at the C-suite level or above. Of these, 35% have assigned responsibility to a named executive, while 18% place it with the CEO or executive committee.


Significant employee adoption of AI agents has also increased to 34%, compared with 25% in the first quarter.

The expansion of AI is prompting businesses to reassess their cybersecurity strategies and strengthen safeguards against emerging threats.

KPMG found that 86% of organisations are adapting their cybersecurity operating models,including changes to policies, processes and controls.

Security is a higher budget priority among organisations reporting established AI returns.Around 71% of these organisations include cyber and data security in their AI budgets,
compared with 36% of those still experimenting with the technology.

The survey also highlighted increasing attention to AI model sovereignty, which concerns the control and governance of AI models, data and intellectual property.

About 72% of organisations formally consider model sovereignty when making AI decisions.Meanwhile, 21% have an enterprise-wide strategy that is reviewed regularly.

Despite rising investment, measuring the financial returns from AI remains a challenge for many organisations.

The survey found that 61% review AI costs during the approval process and 59% monitor them during operations. However, only 12% consistently evaluate AI’s value against its cost across
the organisation.

Among organisations reporting established returns on AI investment, the figure rises to 48%. The findings point to a gap between spending on AI and establishing consistent methods to
measure its business impact.

Lisa Heneghan, Global Chief Digital Officer at KPMG International, said organisations need clear leadership accountability, coordinated governance and robust controls to scale AI while
managing risk.

Purushothaman KG, Partner and Head of Technology Transformation and AI at KPMG in India, said Indian enterprises would need stronger governance frameworks, greater cyber resilience
and clear accountability for AI-driven decisions to translate investments into sustained business value.