As AI agents move into production and regulatory pressure grows, organizations face a widening gap between governance confidence and operational readiness. That’s according to the new State of AI Governance Report 2026, from Schellman.
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 growing 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
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