2026 KPMG Global Chief Ethics and Compliance Officer Survey

Today’s Chief Ethics and Compliance Officers are operating in an environment defined by volatility. Rapid advances in AI, intensifying regulatory scrutiny, and geopolitical uncertainty are expanding expectations of the compliance function beyond risk mitigation toward resilience and value creation.

Based on a survey of 725 Chief Ethics and Compliance Officers, the 2026 report explores how compliance leaders are responding and where they are focusing investment, attention, and leadership over the next two years

Key highlights from the research

Compliance as a value driver

67% of CCOs surveyed are confident in assessing compliance synergies across functions including legal, HR, investigations, internal audit, and operations.
81% are confident collaborating with cybersecurity teams, and 68% with resiliency and business continuity teams.

Operational resilience takes priority

75% of CCOs say cybersecurity and data privacy are key areas for additional investment.
77% of respondents identify data analytics as a primary investment driver.
33% cite new regulatory requirements as the top compliance challenge over the next two years

AI in compliance: Cautious optimism

68% of CCOs surveyed feel “mixed, leaning positive” about AI use, having seen more benefits than challenges.
AI is most commonly used for compliance risk assessment and management (50%), data visualization and predictive analytics (44%), and employee training and awareness (44%).

Compliance as a value driver Operational resilience takes priority AI in compliance: Cautious optimism

Compliance as a value driver

67% of CCOs surveyed are confident in assessing compliance synergies across functions including legal, HR, investigations, internal audit, and operations.
81% are confident collaborating with cybersecurity teams, and 68% with resiliency and business continuity teams.

Operational resilience takes priority

75% of CCOs say cybersecurity and data privacy are key areas for additional investment.
77% of respondents identify data analytics as a primary investment driver.
33% cite new regulatory requirements as the top compliance challenge over the next two years

AI in compliance: Cautious optimism

68% of CCOs surveyed feel “mixed, leaning positive” about AI use, having seen more benefits than challenges.
AI is most commonly used for compliance risk assessment and management (50%), data visualization and predictive analytics (44%), and employee training and awareness (44%).

What this means for compliance leaders

The findings highlight a clear shift. CCO respondents are strengthening operational resilience, exploring AI carefully, and working to reposition compliance as a strategic enabler of business value. Success increasingly depends on cross‑functional collaboration, strong governance, and the ability to demonstrate impact to senior leadership.

Compliance leaders are managing pressure from three directions at once: technology that is evolving faster than policy can follow, regulatory expectations that differ across markets, and a geopolitical environment that continues to shift. Staying ahead of all three at once is the defining challenge of the role today.

Mohammad Abudalo

Partner, Enterprise Risk Services

KPMG Middle East

Keeping pace with technological and regulatory change requires sustained investment, and not in systems alone. It is the capability and commitment of the compliance team that determines the return on those tools.

Craig Wright

Partner, Head of Enterprise Risk Services

KPMG Middle East