Just under 50% of audit partners for U.S. businesses have a “neutral” outlook on the economy but a new survey indicates the risk landscape is changing, with more attention placed on artificial intelligence.

The findings are from the Center for Audit Quality, which gathered feedback from the nation’s leading public company audit firms serving clients in a range of industries, from retail to mining.

Amy O’Connor, vice president of public affairs at the center, said AI has emerged as one of the consistent question marks facing businesses and many are still figuring out how to handle the technology.

“I think a lot of the organizations and companies are still in the learning stages of development, governance and frameworks and oversight structures to examine AI, and this is a real risk area that companies are looking into,” O’Connor explained.

Sixty-two percent of audit partners cited technology disruption and AI-related competitive pressure as the leading economic risk in their respective sectors. One difference from the center’s fall survey is trade tensions and regulatory uncertainty were not seen as major risk factors.

O’Connor pointed out everyday Americans who do not sit on corporate boards can still learn something from the findings, including how their lives are affected. O’Connor explained the feedback reflects what audit partners are seeing as business leaders adapt to economic forces.

“They help people understand not just where companies are today, but where they're headed,” O’Connor noted.

Inflation has not gone away as an issue for firms to monitor, despite being a few years removed from initial heavy spikes. A majority of respondents expect inflation to affect their industries for more than 12 months, suggesting continued pressure on pricing, costs and capital planning.