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What Does Sophisticated AI Use Actually Look Like in Day to Day Work?

KPMG answers the question organizations are asking in 2026: what separates routine AI use from sophisticated, high‑impact human–AI collaboration. KPMG’s position is that sophisticated AI use is defined by observable behaviors — how people frame work, guide AI reasoning, and iterate — not by technical skill or prompt quality alone.

April 27, 2026
CENTRAL QUESTION

What Does Sophisticated AI Use Actually Look Like in Day to Day Work?

As AI tools become part of everyday workflows, many employees assume they are “using AI well” simply because they use it often. Yet managers and leaders still struggle to explain why a small number of people consistently get more value from the same tools. Without a clear definition, “good AI use” remains subjective, making it difficult to teach, measure, or scale.

This question became unavoidable as KPMG analyzed real workplace behavior rather than self‑reported skill. By examining how employees interacted with AI over time, patterns emerged that made sophisticated use visible. The difference was not hidden in clever prompts, but in repeatable ways people approached problems and collaborated with the model.

Insight
Sophisticated AI collaboration: An inside look at high-impact use
Analysis of 1.4 million AI interactions identifies the employee behaviors behind effective AI use—and how they can be taught at scale

Why It’s Harder Than It Looks

Most organizations describe AI capability in abstract terms: curiosity, experimentation, or comfort with technology. These labels are easy to say but hard to act on. They do not tell employees what to do differently tomorrow, or managers what to look for when evaluating progress.

Complicating matters, many of the behaviors that drive better outcomes feel counterintuitive. Slowing down to frame a problem, asking the model to explain its reasoning, or iterating repeatedly can look inefficient on the surface. Without shared language and expectations, these behaviors are easy to overlook or discourage.

The Evidence

1

A joint KPMG and University of Texas at Austin study analyzed 1.4 million real workplace AI interactions across eight months, according to KPMG LLP and the McCombs School of Business. Source: Harvard Business Review.

2

A minority subset of users consistently demonstrated sophisticated AI behaviors over time, according to the same analysis. Source: Harvard Business Review.

3

Sophisticated users treated AI as a reasoning partner by shaping how it approached tasks, requiring explanations, and refining outputs across multiple exchanges. Source: Harvard Business Review.

4

Measurable signals of sophisticated use included persistence of iteration, ambition of initial requests, and intentional selection of tools or models. Source: Harvard Business Review.
News
Behaviors Behind High-Impact AI Use
A landmark study of 1.4 million real workplace interactions with artificial intelligence reveals teachable differences between routine and sophisticated AI use that offer organizations a concrete road map for identifying and scaling high-impact AI capability.

KPMG’s Answer

KPMG defines sophisticated AI use as a set of behaviors that make thinking visible — both to the model and to the human using it.

Sophisticated users are explicit about what they want, how the work should be structured, and what success looks like before the AI generates anything.

They also supervise the work actively. Rather than accepting the first response, they ask the model to show its reasoning, adjust direction, and improve the output over time. This iterative dialogue is where insight compounds, turning AI from a shortcut into a cognitive partner.

The risk of ignoring these behaviors is practical, not theoretical. When organizations fail to name and reinforce them, sophisticated use remains accidental and concentrated. The result is a persistent gap between what AI tools can enable and what most employees actually achieve.

What This Means for You

Start by observing how work is framed, not just what tools are used. Look for signals such as clear problem definition, structured guidance, and purposeful iteration — and call them out explicitly when you see them.

Translate those observations into shared expectations. Training, examples, and manager reinforcement should focus on behaviors employees can practice and repeat. When people understand how to think with AI, improvement becomes teachable rather than mysterious.

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Image of Steve Chase
Steve Chase
Global Head & US Vice Chair – AI & Digital Innovation, KPMG LLP

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