Dutch firms turn to AI to improve audit quality while maintaining strict oversight, study finds

New research shows steady AI adoption across audit and accounting firms in The Netherlands, with firms balancing deployment with governance, validation and risk management

APELDOORN, NETHERLANDS, April 28, 2026: Artificial intelligence is becoming embedded across audit and accounting firms in The Netherlands, with the profession taking a structured and measured approach to adoption, according to a new study from IDC, sponsored by Caseware.

Findings from the global IDC study, The Future of Audit and Accounting in the AI Era, show that 66%* of firms in The Netherlands have already embedded AI into firm strategy, are widely using it across select functions or have active pilot programs underway.

62%* of Dutch firms say they plan to adopt or expand their use of AI technologies within the next two years, reflecting continued investment as firms build on existing deployments.

Together, these findings suggest that AI adoption in The Netherlands is progressing steadily, with firms moving from initial implementation toward broader integration.

A measured approach to adoption

In The Netherlands, AI adoption is advancing with a clear emphasis on structure and control.

Firms are integrating AI into workflows such as data analysis and audit procedures, while maintaining a deliberate pace that prioritizes reliability and alignment with professional standards. Rather than rapid expansion, the focus is on embedding AI in a way that is consistent, repeatable and auditable.

Rather than focusing solely on speed of adoption, firms are prioritizing how AI is implemented, governed and aligned with professional standards.

“In The Netherlands, firms are taking a deliberate approach to AI adoption, focusing on getting the foundations right,” said David Marquis, chief executive officer at Caseware. “That means thinking carefully about how AI is integrated into workflows, how outputs are validated and how professional standards are maintained as adoption scales. In a profession built on trust, Caseware has focused on getting the foundation right, building the first domain-specific platform to optimize the end-to-end workflow. This enables firms to scale AI confidently.

Audit quality and professional judgment remain central

The research highlights a balanced perspective among Dutch firms as AI adoption expands.

Globally, 53%** of respondents agree or strongly agree that AI tools can enhance audit quality. In The Netherlands, that figure is just 30%*. This signals a profession that is watching and looking to scale with platforms that can demonstrate that AI assistance can produce superior audit quality outcomes.

At the same time, 27%* of respondents agree or strongly agree that AI tools could risk undermining professional judgment, reflecting an awareness of the need to maintain human oversight in audit processes.

This dual view underscores a pragmatic approach to AI adoption, where opportunity is balanced with professional responsibility.

Validation expectations are well established

The study shows a clear expectation among Dutch firms that AI outputs must be validated.

60%* of respondents say auditors should always validate AI outputs relied upon in reaching professional conclusions, reinforcing the importance of accountability in AI-supported workflows.

This reflects a broader emphasis on ensuring that AI enhances, rather than replaces, professional judgment.

Dutch firms put technology and AI literacy first

When asked what skill will become the most critical for accounting professionals in an AI-driven world, globally, data analysis and interpretation leads at 33%**, with technology and AI literacy close behind at 28%**. The Netherlands flips that order. Technology and AI literacy comes first at 32%*, ahead of data analysis and interpretation at 26%*. Critical thinking and ethics, governance and oversight both match the global figures exactly at 14%* and 13%* respectively.

As AI becomes more deeply embedded in audit and assurance workflows, the findings from The Netherlands point to a profession that is moving forward with both ambition and discipline - embracing the potential of AI to enhance quality and efficiency, while holding firm on the standards of oversight, validation and professional judgment that define the work.

About the research:

The Future of Audit and Accounting in the AI Era is an IDC study, sponsored by Caseware, based on a December 2025 survey of over 1,000 audit and accounting decision-makers across Australia, Canada, Germany, The Netherlands, the UK & Ireland and the United States.

* IDC Resource Map, Sponsored by Caseware, The Future of Audit and Accounting in the AI Era, #US54483126, April 2026.

** IDC InfoBrief, Sponsored by Caseware, The Future of Audit and Accounting in the AI Era, #US54248126-IB, February 2026.

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