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      As planned investment rises, organizations are looking at what AI at scale demands. The question is whether organizations can govern where their models come from, secure what those models can reach, orchestrate how they are used and account for what they cost.

      KPMG’s Q3 Global AI Pulse is based on a survey of more than 2,100 senior leaders across 20 countries, territories and jurisdictions, points to how the competitive advantage is shifting from adoption to running AI effectively.

      Key highlights



      The maturity gap is narrowing


      AI management infrastructure formalizes as programs mature

      Among organizations reporting established ROI, 86 percent operate either a formal cross-functional or enterprise-wide AI management layer, including 65 percent that have deployed it across the enterprise. By comparison, 31 percent of organizations at the experimentation stage report a formal cross-functional or enterprise-wide layer, including 10 percent operating enterprise-wide.



      In the Global AI Pulse Q3 report, you’ll discover:

      • How organizations are building the harness layer needed to govern AI at scale, including controls, accountability and orchestration capabilities.
      • Why AI maturity gaps between regions are narrowing, and why execution and management capability are becoming increasingly important.
      • How organizations are connecting cybersecurity, model sovereignty and provider dependency as interrelated challenges to resilience and continuity.
      • Why connecting AI costs to business outcomes is becoming a critical management capability and how consistently organizations are applying that discipline across the enterprise.

      About the research

      The KPMG Global AI Pulse is a quarterly global study capturing perspectives from 2,131 senior leaders representing organizations across 20 countries, territories and jurisdictions. The research examines AI adoption, maturity, governance, investment, challenges and business impact, providing timely insights to help senior leaders understand how AI is evolving across industries and regions. Findings for Q3 2026 were collected between 23 July and 26 August 2026.

      Our people

      Robert Ptaszynski

      Partner, Head of Technology, Alliances and Digital Innovation

      KPMG Middle East

      Mazhar Hussain

      Partner, Platforms Leaders

      KPMG Middle East

      Shane Groeger

      Partner, Digital Foundation

      KPMG Middle East

      Maher Kilani

      Partner, Digital Foundation

      KPMG Middle East